Search Results for Tag : Incriminating Material

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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

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

Ker. HC: AO Can’t Reopen Assessment in Block Period of 6 Years if Absence of Incriminating Materials(24.06.2024)

Kerala High Court has held that in case of absence of incriminating materials, the Assessing Officer (AO) cannot reopen the assessment in a block peri.....

Tags : Kerala High Court, Incriminating Materials, Assessing Officer

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

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

SC: Non-Discovery of Incriminating Material Not Equal to Non-Cooperation(26.08.2025)

Supreme Court while granting anticipatory bail to an accused, has stated that merely because nothing incriminating could be discovered would not mean .....

Tags : Supreme Court, Anticipatory Bail, Non-Cooperation, Incriminating Material

Calcutta HC: Cannot Summon Accused to Produce Incriminating Evidence against Himself(29.08.2025)

Calcutta High Court has held that it was never the legislative intent while enacting Section 91 of the Code of Criminal Procedure, 1973 that court can.....

Tags : Calcutta High Court, Section 91, Incriminating Materials