#Section 153A
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1,339 articlesIncome Tax
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Wrong Authority Approval Voids Reassessment Beyond 3 Years
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Assessment u/s. 153C quashed due to lack of jurisdiction
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ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons
Income Tax
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Addition u/s. 68 based on certain statement not sustained as documentary evidence not considered
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One Satisfaction Note for Seven Years Invalidates Section 153C: ITAT Pune
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No U/s 153A Addition, But Reassessment Power Explicitly Preserved
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Section 148 Notice Invalid Without PCIT/PCDG Sanction After 3 Years
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Omnibus Section 153D Approval Invalid, Entire Search Assessment Quashed
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Penalty Under Section 270A Deleted After 153A Assessment Fails
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Income Tax
Assessment Quashed Due to Mechanical Section 153D Approval
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Cash Payment Disallowance Rejected Due to Valid 40A(3) Relief
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Income Tax
Single Section 153D Sanction for Seven Years Deemed Illegal by ITAT
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Section 153C Notice Invalid Due to Missing ₹50 Lakh Asset Satisfaction
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Income Tax
