#Section 153C
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1,003 articlesIncome Tax
Income Tax
Time-Barred Section 153C Assessment Struck Down for Non-Searched Person
Income Tax
Income Tax
Third-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition
Income Tax
Income Tax
Protective addition collapses once substantive tax paid by real owner: ITAT Rajkot
Income Tax
Income Tax
Escaped Income Above Rs. 50 Lakh Justifies Ten-Year Reassessment: Rajasthan HC
Income Tax
Income Tax
Delhi HC on Reassessment Validity: AO to Examine Surviving Limitation
Income Tax
Income Tax
One notice, rushed hearing, delayed service: ITAT restores appeal citing breach of natural justice
Income Tax
Income Tax
Common Section 153D approval makes all search assessments void ab initio
Income Tax
Income Tax
ITAT Deletes Section 69 Additions Over Unsupported On-Money Claims
Income Tax
Income Tax
Public information & unrelated third-party data not justifies Section 153C SCN: Gujarat HC
Income Tax
Income Tax
Penny-Stock Reassessments Upheld, But Ex-Parte Orders Set Aside
Income Tax
Income Tax
JAO cannot Sections 148A & 148 Notices Post–Notification 18/2022
Income Tax
Income Tax
Seized Papers Showing Cash Payment Treated as Credible Evidence
Income Tax
Income Tax
Section 153C Time-Bar Checkmate: AYs Beyond 10 Years Cannot Be Touched
Income Tax
Income Tax
