#Section 153C
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1,003 articlesIncome Tax
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Bombay HC Quashed Reassessment for Mechanical Section 153D Approval
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Assessment u/s. 153C quashed due to lack of jurisdiction
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Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice
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ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons
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153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date
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Reassessment Notice Held Valid Because SCN Period Is Excluded from Limitation: ITAT Mumbai
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One Satisfaction Note for Seven Years Invalidates Section 153C: ITAT Pune
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No U/s 153A Addition, But Reassessment Power Explicitly Preserved
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Earlier Section 263 Action Cannot Justify Fresh 153C Assessment
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Depreciation Disallowance Quashed Due to Lack of Incriminating Material
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Whatsapp Chats Insufficient for Section 69A Addition Without Proof of Receipt: ITAT Delhi
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Section 153C Notice Invalid Due to Missing ₹50 Lakh Asset Satisfaction
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Borrowed Satisfaction Invalidates Reopening Under Section 147
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