#Section 153C
Log in to FollowEvery article filed under the “Section 153C” tag — analysis, news and updates.
1,002 articlesIncome Tax
Income Tax
Gujarat HC Quashed Reassessment Notice Issued Beyond 10-Year Limitation Period
Income Tax
Income Tax
Reassessment Beyond 10-Year Limit Invalid: Gujarat HC Quashes Notice for AY 2012-13
Income Tax
Income Tax
Wrong Invocation of Section 153C- ITAT Quashes Assessments Where Assessee Was Himself Searched
Income Tax
Income Tax
ITAT Mumbai: No Addition U/s 69 on Alleged “On-Money” Without Evidence or Cross-Examination
Income Tax
Income Tax
Reopening for AY 2015-16 After 01.04.2021 Invalid – ITAT Quashes U/s 148 Notice as Time-Barred
Income Tax
Income Tax
No Fresh U/s 143(2) Needed After Section 263 – ITAT Reverses CIT(A) Revives Assessment
Income Tax
Income Tax
Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
Income Tax
Income Tax
Extended 10-Year Reassessment Window Cannot Exclude Search Year: Gujarat HC
Income Tax
Income Tax
ITAT Quashes Reassessment for Missing Sec 143(2) Notice even after Section 148 Return
Income Tax
Income Tax
U/s 153C Additions on Alleged On-Money Deleted – No Corroboration & No Cross-Examination
Income Tax
Income Tax
Section 153C Invalid Without Separate Satisfaction for Each Year: ITAT Delhi
Income Tax
Income Tax
Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void
Income Tax
Income Tax
On-Money Additions Collapse: ITAT Deletes Sec 69 Additions Based on Third-Party Pen Drive
Income Tax
Income Tax
