This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 153D : Assessment – Search – Approval -Order passed by the Assessing Officer without approval of Joint Commissioner was held to be bad in law [ S. 153C ]

PCIT v. Sunrise Finlease (P.) Ltd. (2018) 252 Taxman 407/171 DTR 237/ 305 CTR 421 (Guj.)(HC)

S. 153C: Assessment- Income of any other person- Search and seizure – AO is required to arrive at a conclusive satisfaction that documents belongs to a person other than searched person [ S. 132(4A)(i), 158BD,292C ]

Pepsi Foods ( P) Ltd v. ACIT ( 2015) 231 Taxman 58/ 162 DTR 129 ( Delhi ) (HC) Editorial: SLP of revenue was dismissed , ACIT v. Pepsi Foods ( P) Ltd ( 2018) 252 Taxman 372 (SC)

S. 153A : Assessment – Search- Merely on the basis of contract for professional receipt addition cannot be made

DCIT v.Priyanka Chopra ( Ms) ( 2018)169 ITD 310/ 163 DTR 97 / 192 TTJ 318 (Mum)(Trib)

S. 153A : Assessment – Search- Admitting additional income of on money – Addition was held to be justified [ S. 132(4) ]

Shantilal J. Shah v. DCIT (2018) 61 ITR 79 (Bang) (Trib)

S. 153A : Assessment – Search- Time limit for issuing notice for assessment was expired prior to date of search having expired and no material was found during the search , block assessment was held to be bad in law .[ S. 143(2) ]

CIT v. Saravana Stores (TEX) (2018) 61 ITR 20 (Chennai) (Trib)

S. 153A : Assessment – Search- On the basis of seized documents from office premises of group of companies in which assessee was a director, said material could not be used against the assessee [ S. 132, 292C ]

Krishna Kumar Singhania. v. DCIT (2018) 168 ITD 271 (Kol) (Trib.)

S. 153A : Assessment – Search or requisition – When no incriminating material was found in the course of search, addition cannot be made on the basis of evidence collected after the search . No addition can be made on the basis of statement of director much later after the search [ S.131, 132 ]

PCIT v. Sunrise Finlease (P.) Ltd. (2018) 252 Taxman 407 / 171 DTR 237/ 305 CTR 421(Guj.)(HC)

S. 153A : Assessment – Search-Merely on the basis of third party statement without any incriminating evidence addition was held to be not justified [ S. 132 (4) ]

CIT v. Manoj Hora. (2018) 402 ITR 175 (Delhi) (HC)

S. 153A : Assessment – Search-Industrial undertaking – Developer -Deduction can be claimed in return pursuant to notice under S. 153A of the Income -tax Act [S. 80IA (4)(i), 139(4) ]

CIT v. Vijay Infrastructure Ltd. (2018) 402 ITR 363 (All) (HC)

S. 151 : Reassessment – Sanction for issue of notice – Failure on part of Assessing Officer to take sanction of appropriate authority would go to very root of validity of assumption of jurisdiction by Assessing Officer [ S. 147, 148,292B ]

Anil Jaggi. v. CIT (2018) 168 ITD 612 (Mum) (Trib.)