#Section 153C
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1,085 articlesIncome Tax
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Section 153C Proceedings Quashed for Lack of Incriminating Material: ITAT Chennai Sets Aside ₹597+ Crore Additions
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Income Tax
No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi
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Income Tax
ITAT Agra Deletes Ad-hoc Expense Disallowance Without Rejection of Books
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Income Tax
Section 153C Proceedings Fail Without Assessee-Specific Evidence
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Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
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Income Tax
PCIT-263 Upheld for Inadequate Inquiry in Search Assessment: ITAT Mumbai
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Income Tax
ITAT Mumbai Deletes On-Money Additions u/s 69/69B; No Cross-Examination of Excel Data
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Income Tax
ITAT Mumbai Quashed Section 69 On-Money Additions for Natural Justice Breach
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Income Tax
153C Time-Barred: ITAT Kolkata Quashes Notice Based on Seized Digital Material
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Reassessment Quashed for Failure to Dispose Objections Before Order: ITAT Mumbai
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Income Tax
₹2 Crore Section 69 Addition Quashed Due to Uncorroborated Loose Sheets
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Income Tax
Loose Sheets + Retracted Statement Not Enough for 69A On-Money Addition: ITAT Chennai
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Income Tax
Section 143(3) Order Invalid as Assessment Had Abated on Search Date
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