#Section 153C
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1,084 articlesIncome 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
Invalid Jurisdiction Under Section 153C Due to Vague Satisfaction Note for Multiple Years
Income Tax
Income Tax
Section 153C Assessment Quashed Due to Consolidated Satisfaction Note Error: ITAT Pune
Income Tax
Income Tax
