#Section 153C
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1,084 articlesIncome Tax
Income Tax
ITAT Quashes Section 153A Assessment as AY 2010-11 Fell Outside Ten-Year Block Period
Income Tax
Income Tax
Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material
Income Tax
Income Tax
ITAT Orders Fresh Review as On-Money Addition Was Based on Loose Sheet
Income Tax
Income Tax
Reassessment Held Void as AO Invoked Section 147 Instead of Section 153C
Income Tax
Income Tax
ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148
Income Tax
Income Tax
Delhi ITAT: No 10-Year 153C Reopening Without ₹50 Lakh Escaped Income
Income Tax
Income Tax
Delhi ITAT Condones 168-Day Delay as Assessee Had No Knowledge of Assessment Order
Income Tax
Income Tax
ITAT Quashes Reassessment as Search Material Required Section 153C Proceedings
Income Tax
Income Tax
Delhi ITAT Upholds Quashing of Time-Barred Section 153C Assessment Beyond 10-Year Limit
Income Tax
Income Tax
DVO Estimate Alone Not Enough for Unexplained Investment Addition: ITAT Bangalore
Income Tax
Income Tax
ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period
Income Tax
Income Tax
Delhi ITAT Quashes Penalty as WhatsApp Chats & Hawala Tokens Failed Section 65B Evidence Test
Income Tax
Income Tax
Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai ITAT
Income Tax
Income Tax
