#Section 153A
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1,339 articlesIncome Tax
Income Tax
Section 153C Assessment Quashed for Invalid Satisfaction & Lack of Incriminating Material: ITAT Delhi
Income Tax
Income Tax
Section 153C Assessments Void for Post-April 2021 Satisfaction Note: ITAT Delhi
Income Tax
Income Tax
Section 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC
Income Tax
Income Tax
Section 148 Reopening on Stale Search Material Invalid: ITAT Kolkata
Income Tax
Income Tax
Section 153C Applies to Third-Party Search Material; Section 147 Reassessment Invalid: Kolkata ITAT
Income Tax
Income Tax
Section 69A Addition Deleted for Undated Seized Paper Without Corroboration: ITAT Delhi
Income Tax
Income Tax
Section 153C Six-Year Period Runs From Receipt of Seized Material: SC
Income Tax
Income Tax
Section 153C Proceedings Require Year-Specific Incriminating Material: Madras HC
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Income Tax
Section 153C Assessment Quashed for Defective Consolidated Satisfaction Note: ITAT Delhi
Income Tax
Income Tax
Sale Deed Alone Cannot Justify Tax Addition as It Is Not Incriminating Material: ITAT Delhi
Income Tax
Income Tax
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
Income Tax
Income Tax
Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
Income Tax
Income Tax
ITAT Deletes Section 271D Penalty as AO Failed to Record Satisfaction
Income Tax
Income Tax
