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Section 153C Bar After April 2021: Bulk Assessments Quashed by ITAT
Case Law Details
- Case Name
- Sundarasamy Vs ACIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
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Sundarasamy Vs ACIT (ITAT Chennai)
153C Invoked After 01.04.2021 Held Invalid: ITAT Chennai Quashes Bulk Assessments and Deletes Estimated Commission Additions
The Chennai Bench of the ITAT, in a batch of appeals led by Vadippan Senthilmurugan v. ACIT and connected cases including Eveready Spinning Mills Pvt. Ltd., Sundarasamy, Arunraj and Seethadevi (AYs 2018-19, 2019-20 & 2021-22), delivered an important ruling on the post-01.04.2021 applicability of section 153C and the sustainability of estimated commission additions based on third-party search material.
On the jurisdi...
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