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Section 153C Assessment Quashed for Invalid Satisfaction & Lack of Incriminating Material: ITAT Delhi
Case Law Details
- Case Name
- Gulshan Homes and Infrastructure Private Limited Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Gulshan Homes and Infrastructure Private Limited Vs DCIT (ITAT Delhi)
Section 153C Assessment Quashed for Invalid Satisfaction and Lack of Incriminating Material: ITAT Delhi
The assessee appealed against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi, dated 12.03.2025 for AY 2020-21, arising from an assessment framed under Sections 153C read with 153A of the Income-tax Act, 1961. The assessee challenged the validity of the proceedings, contending that no incriminating material pertaining to it was found during the search conducted on Shri Parveen Kumar Jai...





