search and, therefore,
the AO apart from initiating the proceedings under section 153A in respect of other
assessment years has proposed to reopen the assessment ... learned Assessing
Officer in passing the order u/s 143(3) / 153A of the Income Tax
Act, 1961 which is void ab-initio deserves
part of the said group. Thereafter in response to
notice u/s 153A, the assessee filed her return of income declaring total
income ... assessment was completed u/s 143(3) read with section 153A vide
order dated 29.12.2016 wherein the Assessing Officer made an addition
amounting
circumstances of the
case and in law the order passed u/s 153A read with section
153B ... would
like to discuss the issue pertaining to assessment completed u/s 153A r.w.s 143(3) of the Act when no
incriminating documents
assessee and
consequently assessment u/s 143(3) r.w.s. 153A was completed at the
total income ... 2017
Sh. Navrattan Kothari Vs. ACIT, jaipur
r.w.s. 153A and recourse of section 147 / 148 is contrary to the specific
provisions
grossly erred in upholding the assessment completed u/s 153A of the
Income Tax Act, 1961 by the Ld. AO when no incriminating paper ... search as he was associated with Jaipur Hospital. A Notice u/s 153A of
the Act was issued to the assessee on 15/06/2012
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
abuse of process of law, illegal and invalid. The provisions of Section
153A of the Act cannot be applied in respect of assessment which ... found at the time of search
while completing the assessment under section 153A of the Act. If there is
no incriminating material then the original
disclosedunder the head business income. Thereafter, the AO issued notice
u/s 153A of the Act on 7.06.2011 and in compliance thereof, the assessee
filed ... Thereafter, the AO completed the
assessment u/s 143 read with section 153A of the Act making further addition
compliance to the notice u/s. 153A of the
Act, return of income e-filed on 25.11.2015 for the assessment years
2011-12 declaring total ... income at Rs. 42,01,900/-. After filling return u/s.
153A, the notices u/s. 143(2) were issued from time to time
dated
26.03.2019 and 08.11.2019 passed under section 143(3) read with section 153A of
the I.T. Act, 1961. These appeals are arising from ... assessment can be interfered with the AO while
making assessment u/s 153A only on the basis of some
incriminating material unearthed during the course
