dated 26-12-1994 registered at PS Sirhind under Sections 124A , and 153A of the Indian Penal Code and FIR No. 70 dated ... registered at P. S. Sirhind under Section 153A , of I.P.C. He is also shown to have been arrested in another FIR dated
disturb the public tranquillity and the publication whereof is punishable under Section 153A of the Indian Penal Code, 1860.
Now, therefore, in exercise ... publication of the said work was an offence punishable under Section 153A of the Indian Penal Code.
4. Azizul Haq Kausar Naqvi, the first applicant
which the
appellant belongs. In response to notice u/s 153A , the appellant filed
his return of income on 11.05.2010 declaring total income ... appellant for this A.Y. In the return in response to Section 153A , it was
observed by the AO that in the capital amount
file return of income in pursuance to notice u/s 153A issued by the AO.
The assessee did not participated in the proceedings for assessment ... 153A of the Act despite several notices and opportunity granted by the AO
which led to framing of best judgment assessment by the AO vide
year or years as referred to in sub-section (1) of section 153A" shall be inserted
shall be in a fungible form. (2) Nothing contained in sections 153, 153A, 153B, 187B, 187C and 372 of the Companies
Subsequent to that, on 6th
of January 2011 notice under Section 153A of the Act was issued in
case of Mukesh Modi, Daksha Kumari Jain ... documents found during the
course of search. While undertaking proceedings under Section
153A of the Act, the AO scrutinized the seized/impounded material
during
Softwares Pvt. Ltd.
Thus the proceedings u/s 153C r/w. section 153A of the Income
Tax Act 1961 are being initiated in the above ... which is also so
because of the fact that jurisdiction under s. 153A is for
assessment or reassessment of total income of each year falling
requisitioned a person other
than the person referred to in section 153A, then the
books of account or documents or assets seized or
requisitioned shall ... income of the other person in
accordance with the provisions of section 153A, if,
that Assessing Officer is satisfied that the books of
account
which the petition of the appellant under Section 153A(1)(f) of the Companies Act, 1913, hereinafter called the Act of 1913, read with Section ... raises are as to the true construction of the provisions of Section 153A(1)(f) of the Act of 1913 and its corresponding provision
