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Incriminating Materials
AO Cannot Reopen Assessments under Income Tax Act in Block Period of Six Years in Absence of Incriminating Materials: Kerala HC [Read Order]
June 23, 2024
No Addition towards Unsecured Loan can be Made by AO in Absence of Incriminating Materials found during Search and Seizure: ITAT [Read Order]
August 12, 2023
Lack of Jurisdiction u/s 153C owing to Absence of Incriminating Materials: ITAT dismisses Revenue’s Appeal [Read Order]
June 3, 2023
No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]
October 11, 2022
Addition u/s 153C should be based on Incriminating Materials found during Search: ITAT [Read Order]
March 18, 2022
No Penalty merely on basis of Admission during Search without Incriminating Materials: ITAT [Read Order]
March 11, 2020
Re-Assessment become Void If it was made on the basis of Incriminating Materials found During Search of 3rd Party: ITAT
March 9, 2020
Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]
April 28, 2017
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