#Section 153C
Log in to FollowEvery article filed under the “Section 153C” tag — analysis, news and updates.
1,003 articlesIncome Tax
Income Tax
Reopening Beyond 4 Years Invalid; No Independent Enquiry; LTCG Penny Stock Addition u/s 68 Deleted
Income Tax
Income Tax
On-Money Addition Deleted; Third-Party Pen Drive & Statements Insufficient; Sec 153C Quashed: ITAT Mumbai
Income Tax
Income Tax
ITAT Delhi Quashes Section 153C Proceedings for Consolidated Satisfaction & Mechanical Approval
Income Tax
Income Tax
Assessment Held Invalid as Framed u/s 143(3) Instead of Mandatory Sec 153C in Search Case
Income Tax
Income Tax
Section 69 Addition on Alleged Cash in Property Deal Deleted – Third-Party Evidence Without Cross-Examination Insufficient
Income Tax
Income Tax
Section 69C Addition Deleted – Survey Statement Alone Insufficient: ITAT Chennai
Income Tax
Income Tax
Addition U/s 69 for alleged on-money deleted – No corroborative evidence denial of cross-examination violates natural justice – ITAT Mumbai
Income Tax
Income Tax
Section 153C Addition U/s 69 Deleted – Third Party Statement Loose Paper Held Insufficient
Income Tax
Income Tax
Commission Allegation Based on Dumb Excel Sheet Rejected by ITAT Delhi
Income Tax
Income Tax
U/s 69A Addition Partly Sustained – Estimated Relief Granted Considering Household Savings
Income Tax
Income Tax
U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction
Income Tax
Income Tax
Revision U/s 263 Upheld – Lack of Enquiry on Alleged Cash Payment in Property Purchase
Income Tax
Income Tax
Reassessment Quashed – Invalid Approval U/s 151 Vitiates Jurisdiction
Income Tax
Income Tax
