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1 - 10 of 13 (0.48 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 132A in The Income Tax Act, 1961 [Entire Act]
The Advocates Act, 1961
The Coinage Act, 2011
Section 147 in The Income Tax Act, 1961 [Entire Act]
Pr. Commissioner Of Income Tax Central 3 vs Abhisar Buildwell P. Ltd. on 24 April, 2023
5 In the case on hand before us, the proceedings were
pursuant to a notice u/s. 153A of the Act and the Tribunal
found that in all appeals there was no rational connection
or live link with the material found during search. The
Page 12 of 13
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NEUTRAL CITATION
C/TAXAP/353/2023 ORDER DATED: 21/08/2023
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assessments had stood concluded. Therefore, as held in
the case of Abhisar Buildwell (supra), since the
assessment should be connected with something found
during the search, the questions raised in this appeal are
answered squarely by the Hon'ble Supreme Court in the
case of Abhisar Buildwell (supra), and therefore,
should not detain us longer.
Section 153 in The Income Tax Act, 1961 [Entire Act]
Principal Commissioner Of Income Tax -4 vs Saumya Construction Pvt. Ltd on 7 January, 2022
For the reasons stated hereinbelow, we are in
complete agreement with the view taken by the
Delhi High Court in the case of Kabul Chawla
(supra) and the Gujarat High Court in the case of
Saumya Construction (supra), taking the view that
no addition can be made in respect of completed
assessment in absence of any incriminating
material."
M/S.Steel Exchange India Ltd vs The Asst.Commissioner on 24 July, 2020
In case no incriminating material is
found, as held by the Rajasthan High Court in
the case of Jai Steel (India) v. Asst.