Addition to be made for unexplained cash found during search proceedings – ITAT
The ITAT, Chennai in R. Muthukumar v. Deputy Commissioner of Income Tax [ITA No.: 3090/Chny/2019 dated February 15, 2023 has…
Tag: Search
Search & Seizure proceedings cannot be initiated unless there is sufficient material against the assessee
The Hon’ble Supreme Court in Union of India & Ors. v. M/s. Magnum Steel Ltd. [Civil Appeal Nos. 9597-9599 of…
Enforcement Directorate searches GST, Labour offices in Chhattisgarh
Two days after the Enforcement Directorate (ED) swooped down on Congress leaders, the central agency sleuths on Wednesday are carrying…
Union Budget proposes changes to Income Tax search and seizure provisions
The Union Budget 2023-24 has proposed certain changes to the Income Tax search and seizure provisions in view of the…
GST officers have no power to seize cash during search operations
The Hon’ble Delhi High Court in Arvind Goyal CA v. Union of India & Ors. [W.P.(C) 12499/2021 dated January 19,…
Directed to refund the payment deposited during search proceedings without issuing acknowledgement being not voluntary
The Hon’ble Delhi High Court in M/s. Vallabh Textiles v. Senior Intelligence Officer And Ors [W.P.(C) 9834/2022 dated December 20,…
No recovery of tax to be made during search, inspection or investigation unless it is voluntary
The Hon’ble Delhi High Court in the case of M/s. Vallabh Textiles v. Senior Intelligence Officer and Ors (W.P.(C) No.…
GST raids in UP’s Noida uncover tax evasion of more than Rs 20 cr
The state GST department has conducted raids in 71 districts of Uttar Pradesh in two days. In two separate raids,…
Search and seizure action by Income Tax Department in Bihar
Income Tax Department initiated a Search & Seizure action on few groups engaged in the business of gold & diamond…
Income Tax Department conducts searches in Gujarat
The Income Tax Department carried out a search and seizure operation on August 09, 2022 on a business group primarily…