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Once U/s 153C Is Quashed, ₹6.68 Cr Rectification Orders Collapse
Case Law Details
- Case Name
- Sunil Kumar Sharma Vs DCIT (ITAT Bangalore)
- 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 Bangalore
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Sunil Kumar Sharma Vs DCIT (ITAT Bangalore)
Once HC Kills 153C, Rectification Orders Die Too – ₹6.68 Cr Seized Cash Belongs to Assessee: Credit as Advance Tax Allowed
Bangalore ITAT “A” Bench, in Sunil Kumar Sharma Vs DCIT (ITA Nos. 105, 196 & 736/Bang/2022, AY 2018-19; order dated 31.01.2025), delivered a composite ruling dealing with consequences of quashing of 153C proceedings by Karnataka High Court, treatment of ₹6.68 crore seized cash, rectification u/s 154, and employees’ PF & ESI disallowance.
Pursuant to search u/s 132 in the case of Shri D.K. Shivakumar (0...
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