#Section 153C
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1,003 articlesIncome Tax
Income Tax
Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Income Tax
Income Tax
ITAT Deletes Addition as Booked Flats Without Enforceable Agreements Cannot Trigger PCM Revenue
Income Tax
Income Tax
ITAT Delhi Quashes Assessment for Wrong Section Invocation After Section 153C Satisfaction
Income Tax
Income Tax
Section 148 Cannot Bypass Section 153C Search Assessment Framework: SC
Income Tax
Income Tax
Section 153C Prevails Over Section 148 in Third-Party Search Cases: Rajasthan HC
Income Tax
Income Tax
ITAT Mumbai Set Aside Addition Due to Non-Adjudication of Grounds by CIT(A)
Income Tax
Income Tax
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
Income Tax
Income Tax
Recording of satisfaction note before initiation of proceedings u/s. 153C is invalid satisfaction
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
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Income Tax
Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
Income Tax
Income Tax
Reopening Quashed for Non-Application of Mind & Wrong Sanction
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ITAT Bangalore: Revenue’s Appeals Dismissed as Section 153C Assessments Already Quashed by HC
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Income Tax
ITAT Chandigarh Restored Appeal as CIT(A) Failed to Decide Case on Merits
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Income Tax
