Case of Procedure over Substance: ITAT Pune Quashes 153C Assessments

Chitra Narendra Parmar Vs ACIT (ITAT Pune) The recent judgment by the Income Tax Appellate Tribunal (ITAT), Pune Bench, in a batch of appeals related to the Yuvraj Dhamale Group real estate search has rekindled a foundational debate in Indian tax law: Can substantive allegations survive when procedural scaffolding collapses? The Tribunal’s ruling not only quashes the additions made under Section 69 of the Income Tax Act, 1961 but also marks a strong judicial reaffirmation of procedural safeguards under Sections 153C and 153D. The judgment is a significant precedent for tax practitioners, com...