Cash Addition Quashed for Wrong Section: 153C, Not 153A, Applicable

Gurucharan Singh Hora Vs DCIT (ITAT Delhi) 153A vs 153C Demarcation Reaffirmed: Delhi ITAT Deletes Third-Party Cash Additions, Upholds Only Cash Found at Assessee’s Premises Search Is Common, But Jurisdiction Isn’t: Cash Found Elsewhere? Revenue Took Wrong Route, Says ITAT- 153A Can’t Cover Third-Party Cash; Third-Party Evidence Needs 153C—  153A Has Limits—ITAT Draws Clear Line Between Assessee & Third Party- Search Additions Split: Third-Party Cash Gone, Own Cash Taxed Delhi ITAT ‘G’ Bench in Gurucharan Singh Hora Vs. DCIT, Central Circle-8, Delhi [ITA No. 1806/Del/2025, ...