#Section 153C
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1,003 articlesIncome Tax
Income Tax
Section 153A Mandated When Assessee’s Premises Are Searched
Income Tax
Income Tax
Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted
Income Tax
Income Tax
153C Assessment Remanded for Failure to Examine Jurisdictional Satisfaction
Income Tax
Income Tax
Reopening not justified as reasons recorded remained speculative
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Income Tax
Pure Legal Grounds Allowed to Quash Time-Barred U/s 153C Assessments
Income Tax
Income Tax
Section 153C Addition Quashed for No Incriminating Material Found
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Income Tax
No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
Income Tax
Income Tax
Difference of Opinion Not Enough to Invoke Revisionary Jurisdiction: ITAT Mumbai
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Income Tax
Section 153C cannot be applied or invoked against searched person: Karnataka HC
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Diary Entries Alone Insufficient to Trigger Section 153C Proceedings
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Section 153C Fails for Want of Proper Satisfaction: Entire Search Assessment Quashed
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Income Tax
Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed
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Income Tax
PCIT Cannot Revise U/s 153C Order Without First Upsetting U/s 153D Approval
Income Tax
Income Tax
