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 mar

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