Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Section 153C provisions are inapplicable as notice was issued to...
153C notice to 'other person' - block period starts from notice date, not search. For AY 2012-13, relevant is AY 2007-08 to 2012-13. Can't reopen AY 2006-07.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Section 153C provisions are inapplicable as notice was issued to 'other person' under this section. Computation of six-year block period preceding assessment year relevant to previous year of search differs. For 'other person', block period starts from date of notice u/s 153C based on seized documents, not search date. Hence, for AY 2012-13, relevant block period is AY 2007-08 to 2012-13. Notice u/s 153C cannot reopen assessment for AY 2006-07. CIT(A)'s conclusion upheld, dismissing Revenue's appeal on jurisdictional grounds.
Section 153C provisions are inapplicable as notice was issued to 'other person' under this section. Computation of six-year block period preceding assessment year relevant to previous year of search differs. For 'other person', block period starts from date of notice u/s 153C based on seized documents, not search date. Hence, for AY 2012-13, relevant block period is AY 2007-08 to 2012-13. Notice u/s 153C cannot reopen assessment for AY 2006-07. CIT(A)'s conclusion upheld, dismissing Revenue's appeal on jurisdictional grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
