#Section 153C
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1,002 articlesIncome Tax
Income Tax
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
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Search on Others Can’t Extend Reassessment Limit Without Assessee-Specific Seized Material
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Section 153C Assessment Quashed Over Unsigned Seized Document: ITAT Hyderabad
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On-Money Addition Based on Excel Sheet Deleted: No Corroborative Evidence
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Reassessment Quashed as Wrong Provision Invoked Instead of Section 153C: ITAT Jaipur
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Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void
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Bombay HC Quashed Section 153C Proceedings Due to Delay in Recording Satisfaction Note
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No reassessment beyond 3 years without proper sanction of prescribed higher authority
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ITAT Rajkot: Addition Based on ‘Dump Excel Sheet’ Deleted – No Evidence, No Tax
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ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough
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ITAT Mumbai: On-Money Addition Based on Third-Party Evidence Excel Sheets Deleted
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Third-Party Excel Sheets & Statements Without Corroboration Have No Evidentiary Value
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Addition u/s 68 was unsustainable without rebuttal of NBFC genuineness or tracing money trail
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