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When any document or details was filed by assessee in pursuance to direction of CIT(A) then there would be no violation of Rule 46A.
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Recording of satisfaction is sine qua non for initiating proceedings u/s. 153C .
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In case of completed assessment, assessment under section 153A only on the basis of the recovery of incriminating material found during the course of search
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Applying 12AA after long period of incorporation-the CIT(E) had validly the benefit of going through the genuineness of the activities of the society on touchstone of the assessee’s Income and expenditure accounts for the preceding three years
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किसी से उधार लिए हुए रुपए के संबंध में उसकी creditworthiness, genuineness उसके साथ हुए एग्रीमेंट को नहीं प्रस्तुत करने पर धारा 68 में एडिशन हो जाएगा
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order of Special audit under s. 142(2A) by AO-principles of natural justice must be held
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It is misconceived idea to charge payment of ‘on money’ to the shareholders of the company, in which company entered in the transaction
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Non-compliance to summons u/s. 131 is not one of the conditions for invoking the best judgment
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Reassessment proceedings u/s 147 r.w.s 148 of the Act cannot be initiated after expiry of 4 years from the end of the relevant assessment year unless there is a failure on the part of the assessee to disclose fully and truly all material facts
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Block assessment is to be carried out on the basis of the material found during the course of search and not as a result of other documents or material, which come to the possession of the AO