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अगर कोई करदाता किसी डिमांड के खिलाफ स्टे एप्लीकेशन लगाता है तो आयकर अधिकारी हाई कोर्ट के इस संबंध में दिए गए निर्देश की अनुपालना में उस एप्लीकेशन का डिस्पोजल करना पड़ेगा अगर ऐसा नहीं करेंगे तो ऑर्डर रद्द होगा पैरा नंबर 9 देखें आयकर अधिकारी एवं प्रिंसिपल कमिश्नर पर 50000 की cost इस बात के लिए लगाई गई की स्टे एप्लीकेशन को रद्द करने के लिए मनमाने ढंग से ऑर्डर किया गया तय प्रक्रिया को नहीं अपनाया गया उन्हीं अधिकारियों ने दूसरे केसेज में अलग प्रक्रिया में decision दिए तथा भेदभाव रखा गया। पैरा नंबर 14 देखें
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No addition can be made solely on the basis of a retracted statement made during the survey
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No incriminating material was found during search that would have resulted in any addition in income returned by assessee. It was also an uncontroverted fact that assessment consequent to return of income filed u/s 139 for AY 2006-07 was completed. Thus, on date of search, no assessment was pending which could have abated. It was a case of non-abated assessment. No addition could be made in respect of assessments which became final if no incriminating material was found during search. CIT Vs. Murli Agro Products Ltd
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On 4 March, 2019 ITAT- Cochin held that the Assessing Officer is not justified in rectifying the mistake of debatable issue in the case of M/S.Trivandrum Club, Trivandrum vs The Assistant Director of tax (Exemptions), Trivandrum.
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any addition u/s 153A can be made only on the basis of incriminating material found during course of search.No addition can be made on the basis of papers / information submitted during proceedings. D ART FURNITURE SYSTEMS P. LTD. vs. DCIT
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Since the assessee has shown more stock then physical stock found during search; therefore, no addition can be made on the basis of the undisclosed stock.
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show cause notice u/s 274 of the Act does not strike out the inappropriate words then that imposition of penalty cannot be sustained. Ratan Kumar Paul Vs DCIT
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Since no incriminating material was unearthed by AO during the course of search operation under section 132, therefore no addition could be made during the relevant assessment year under section 153A. Mona Agarwal & Anr. v. ACIT
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Moreover, addition was made only on statement of Sh. VK without providing copy of same and without providing any opportunity to assessee to cross examine same, which was in violation of principle of natural justice and against law laid down by Supreme Court of India in case of Andaman Timber vs. CIT—Therefore, in present case, addition made by AO on basis of statement of Sh. VK was deleted
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Unless corroborative evidence is found during course of survey, search & seizure, addition cannot be made merely on statement recorded.