right in
holding that the Assessing Officer had wrongly invoked Section
153A of the Income Tax Act, 1961?
2. Whether the Income Tax Appellate Tribunal ... Pursuant to the search, the Assessing Officer
issued notices under Section 153A of the Act and called upon the
assessee to file the returns
Section 124A
IPC.
Evidence of the prosecution relating to offences under
Section 153A and 505(2) IPC consists of oral testimony of
certain witnesses ... acts of the
appellant would attract the penal consequences envisaged in
Section 153A or 505(2) of IPC .
Section 153A was amended by the Criminal
ORDER DATED 30/12/2011
U/S. 143(3) READ WITH SEC. 153A FOR THE ASSESSMENT
YEAR 2004-05 ISSUED BY THE DEPUTY COMMISSIONER ... residential premises of the assessee. Consequent thereto, notice was
issued under Section 153A(1)(a) of the Act calling upon the assessee to
furnish return
Pursuant to the search a notice under Section 153A (1) of the Act was
issued to the Assessee on 3rd September 2008. Pursuant ... pending assessments which in terms
of the second proviso to Section 153A(1) of the Act would abate. It was
noticed that
present batch of
appeals is the scope of assessment under section 153A
of the Income Tax Act, 1961 (hereinafter referred ... temporal
unit was restored.
(iii) Assessment had to be made u/s 153A, not under
Sections regularly employed for
assessment/reassessment, i.e. Section
hereafter Kabul
Chawla) as regards the assumption of jurisdiction under Section 153A of the
Act requires reconsideration, particularly in light of a later decision ... Gupta). The Revenue's submission is
that the invocation of Section 153A of the Act to re-open concluded
assessments of the AYs earlier
assessment of his income in accordance with the provisions of
Section 153A . The petitioner herein was not searched under Section
132 of the Act. However ... assessment u/s 153C in
accordance with the provisions of section 153A of
WPC 309/2011 Page 4 of 27
the Income
erroneous in holding that addition in pursuance
to notice issued under Section 153A can be
made only if incriminating material is found
and seized ... above approach of the Tribunal one putting
an artificial cap on section 153A ?"
4. The facts required for the disposal of the above
appeals
Income Tax Act is mandatory for finalization of
assessment under Section 153A ?
(b) Whether the findings of the authorities below
upholding addition ... found in the locker. A
notice under section 153A was issued to the assessee, in response to
which he filed a return declaring total income
titled "Shivaji
Hindu King in Islamic India" under Sections 153 , 153A and 34
of the Indian Penal Code [for short ... herein - the publisher and the printer of the book, under
sections 153 , 153A and 34 of the IPC. During the course of
the investigation
