income in
accordance with the provisions of Section 153A .
Therefore, before a notice under Section 153C can be
issued two steps have to be taken ... such document belongs to such person. It
is similarly provided in Section 292C (1) (i) . In other
words, whenever a document is found from
income in
accordance with the provisions of Section 153A .
Therefore, before a notice under Section 153C can be
issued two steps have to be taken ... such document belongs to such person. It
is similarly provided in Section 292C (1) (i) . In other
words, whenever a document is found from
under Section 133A in the
case of Haryana Citizen Cooperative Housing Society, also ignoring
the provisions of section 132(4A) and Section 292C ... certain rights in Wings CGHS
ignoring the provisions of section 132(4A) and Section 292C of the
Income Tax Act, 1961?"
ANALYSIS
belonged to the
assessee. There is no issue of presumption under Section
292C of the Act since Sh. Rajiv Saxena, being the person
affirmed by the ITAT on the issue of applicability
of Section 153C of the Income Tax Act, 1961 ['Act']. The ITAT
while disposing ... their premises so as tore
but the applicability of presumption under section 292C made
applicable by the Hon'ble High Court. Furthermore the document
liable to furnish explanation on the incriminating seized
material under Section 132(4A) and 292C of the Income Tax
This is a digitally signed order ... assessee failed to rebut the presumption
under Section 292C by way of submission of cogent evidence
such as cancellation/termination/ settlement deed?
C. Whether
Whether the ITAT was right in ignoring the
presumption under Section 292C in respect of material
found during the survey and remanding the matter
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