#section 132
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Section 263 Order Set Aside Where Underlying Section 153C Assessment Itself Is Time-Barred
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Section 132(4) Statements Alone Insufficient Without Supporting Evidence
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ITAT Mumbai Rejects Section 68 Additions on Alleged Circular Loans
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ITAT Chennai Orders De Novo Examination in Search Case Involving ₹200+ Crore Notings
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Section 153C Proceedings Quashed for Lack of Incriminating Material: ITAT Chennai Sets Aside ₹597+ Crore Additions
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No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi
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ITAT Agra Deletes Ad-hoc Expense Disallowance Without Rejection of Books
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Section 153C Proceedings Fail Without Assessee-Specific Evidence
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Cash Found in Search Taxable in Company’s Hands, Not Director’s: ITAT Mumbai
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Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
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No Section 271AAA Penalty Where Search Disclosure Was Proper: ITAT Kolkata
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ITAT Mumbai Deletes On-Money Additions u/s 69/69B; No Cross-Examination of Excel Data
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153C Time-Barred: ITAT Kolkata Quashes Notice Based on Seized Digital Material
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