#Section 153A
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1,338 articlesIncome Tax
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Ten-Year Section 153A Block to Be Counted from AY of Search Year, Not Before
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Section 153C Notice Beyond Six-Year Block Period Held Invalid: ITAT Delhi
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Section 153C Block Period to Be Counted from Date of Receipt of Seized Material, Not Search Date
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Assessments Beyond Ten-Year Block Invalid Under Section 153C: ITAT Delhi
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Rebuttable Presumption under Section 292C Cannot Be Applied Mechanically: ITAT Delhi
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Valuer’s Report Ignored: ITAT Sends Case Back for Fair Market Re-Computation
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No Addition in Completed Years Without Incriminating Material in Search Assessment
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Cash Seized After Demonetization Not Unexplained: ITAT Accepts Long-Term Bank Withdrawals as Source
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ITAT Chennai Deletes ₹32.72 Cr Addition Based on Notional Net-Worth Difference
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Penny Stock Addition Deleted: ITAT Voids Section 153A Assessment Without Incriminating Material
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AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh
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Reassessment under Section 153A Invalid Without Incriminating Material: Karnataka HC
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Entire Purchase Can’t Be Disallowed as Bogus When Sales Are Accepted: ITAT Chennai
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