#Section 153A
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1,339 articlesIncome Tax

Income Tax
Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
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Wrong Route Chosen: Section 147 Fails Where 153C Alone Applies
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Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely
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Reassessment Quashed for Invalid Sanction Under Section 151(ii)
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₹4 Cr Allegation Fails as Wrong Search Year Invalidates 153C Notice
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JAO Can’t Reopen After Faceless Regime: ITAT Hyderabad Quashes s.148 Notices in 4 Appeals
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Beyond Six Years, Beyond Jurisdiction: Revenue Appeal Fails u/s 153C
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Section 153C Notice Invalid for 22-Month Delay in Recording Satisfaction
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Assessment Quashed for Mechanical Approval Under Section 153D
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No Incriminating Material, No Addition in Section 153A Assessments
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GP Rate Refined to 11% in Search-Based Bogus Purchase Case
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Final assessment order u/s. 153A without issuance of draft assessment order u/s. 144C is void
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Revised Form 10 Filed During Assessment Held Valid for Accumulation Claim of Trust
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