#Section 153C
Log in to FollowEvery article filed under the “Section 153C” tag — analysis, news and updates.
1,002 articlesIncome Tax
Income Tax
Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai ITAT
Income Tax
Income Tax
No Penalty on Routine Disallowances in 153C Cases Without Incriminating Material: Mumbai ITAT
Income Tax
Income Tax
Pre-Resolution Income Tax Claims Extinguished Under Approved NCLT Plan: ITAT Chennai
Income Tax
Income Tax
ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search
Income Tax
Income Tax
Reassessment Quashed as AO Used Section 147 Instead of Mandatory Section 153C
Income Tax
Income Tax
Mere Search Allegations Against Lender Cannot Make Every Loan Bogus: ITAT Mumbai
Income Tax
Income Tax
Section 68 Addition Deleted – ITAT Says Investigation Wing Report Alone Cannot Prove Bogus Share Capital
Income Tax
Income Tax
Consolidated Satisfaction Note for Multiple Years Held Invalid – ITAT Quashes Entire U/s 153C Assessments
Income Tax
Income Tax
Assessment Quashed for Wrong Section – ITAT Holds AY Falling Within U/s 153C Block Cannot Be Assessed U/s 143(3)
Income Tax
Income Tax
Section 153C Assessment Invalid as AO Failed to Record Proper Satisfaction: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes ₹287 Crore Addition- Third Party Excel Sheets Alone Not Enough
Income Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
Hyderabad ITAT Quashes AY 2015-16 Reopening – Notice u/s 148 Issued After 6 Years Held Time-Barred Despite ₹50 Lakh Escape Claim
Income Tax
Income Tax
