#Section 153C
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1,002 articlesIncome Tax
Income Tax
Section 271D Penalty Quashed Due to Failure to Record Section 269SS Satisfaction
Income Tax
Income Tax
ITAT Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal
Income Tax
Income Tax
Section 69C Addition Deleted: No 65B Certificate for Pen Drive Evidence; Third-Party Documents Insufficient – ITAT Hyderabad
Income Tax
Income Tax
Reopening U/s 148 Quashed for Want of Satisfaction on Third-Party Seized Material – Reassessment Void: ITAT Hyderabad
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Income Tax
Delhi HC Sets Aside 153C Proceedings for AY 2010-11 to 2013-14 Due to Limitation
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Income Tax
Alleged Cash On-Money Addition Deleted – Third-Party Pen Drive & Statements Without Cross-Examination or Direct Evidence Insufficient – ITAT Mumbai
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Income Tax
Sec 153C Cash Addition Deleted – Pen Drive & Third-Party Statements Without Cross-Examination Insufficient – ITAT Mumbai
Income Tax
Income Tax
Section 153A Addition Without Incriminating Material Deleted; Net Interest Only Taxable; U/s 69A/69C Rejected – ITAT Mumbai
Income Tax
Income Tax
Addition U/s 69 for Alleged On-Money Deleted – Third-Party Statements & Pen-Drive Data Without Cross-Examination Held Invalid – ITAT Mumbai
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Income Tax
Reassessment After 31-03-2024 Time-Barred; First Proviso to Sec. 149(1) Prevails Over 148A – Proceedings Quashed by ITAT Bangalore
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Income Tax
ITAT Bangalore Quashes U/s 143(3) Assessment for Want of U/s 153C Jurisdiction
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Mere Third-Party Excel Sheet Insufficient for Section 69 Addition: ITAT Chandigarh
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Income Tax
ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient
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Income Tax
