Search Results for Tag : Incriminating Material

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ITAT: 3rd Party Statement alone not Incriminating Material for justifying Addition in Assessment(30.06.2022)

Income Tax Appellate Tribunal (ITAT), Jaipur bench has held that third party statement alone, not incriminating material for justifying addition made .....

Tags : ITAT, Incriminating Material, Income-Tax Act

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Madhya Pradesh HC: Mere Statements Cannot be Considered as Incriminating Material(24.02.2020)

Madhya Pradesh High Court has held that the unexplained investments were made by the Assessing Officer merely based on the statements given during the.....

Tags : Madhya Pradesh High Court, Incriminating Material or Documentary Evidence

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Meghalaya HC: Courts Required to Bring Specific Attention of Accused to Incriminating Materials(23.06.2022)

Meghalaya High Court while setting aside a conviction has held that trial Courts are required to attract specific attention of accused to those materi.....

Tags : Meghalaya High Court, Conviction, Incriminating Materials

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SC: In the Absence of Incriminating Material, AO Can’t Make Additions to Completed Assessment(26.04.2023)

Supreme Court has held that in case of completed assessment, if no incriminating material is found during search, the only remedy available to revenue.....

Tags : Supreme Court, Incriminating Material, Completed Assessment, Reassessment

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