#Section 153C
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1,003 articlesIncome Tax
Income Tax
Provisions of section 153C doesn’t apply to search initiated subsequent to 01.04.2021
Income Tax
Income Tax
Seized Papers Trump Denial: ITAT Upholds Rs. 60 Lakh Additions in Rs. 110 Cr Search Case
Income Tax
Income Tax
Section 69 Addition Fails – RTGS Proof Defeats Excel-Based Cash Allegation
Income Tax
Income Tax
Mechanical u/s 153D Approval Invalidates u/s 153C Assessment: ITAT Quashes Entire Proceedings
Income Tax
Income Tax
Section 263 Checkmated – ITAT Says PCIT Cannot Reopen Issues Already Before CIT(A)
Income Tax
Income Tax
Penalty u/s. 271(1)(c) quashed as additional income was voluntarily disclosed and not based on seized material
Income Tax
Income Tax
Unsigned Section 148 Notice Voids Reopening: Tribunal Declares Entire Reassessment Invalid
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Income Tax
ITAT Chennai Limits Bogus Purchase Addition to 10% Profit, Upheld 153C Satisfaction
Income Tax
Income Tax
Repayment Breaks the 68 Chain: ITAT Mumbai Deletes ₹1 Cr Loan Addition
Income Tax
Income Tax
ITAT Orders Fresh Hearing After Non-Speaking CIT(A) Order in Reopening Case
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Income Tax
132(4) vs 153C Gap Closed: ITAT Deletes ₹8.82 Lakh addition after Telescoping
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Income Tax
Parallel Proceedings Under Section 153A and 153C Lead to Quashed Assessments
Income Tax
Income Tax
Inordinate Delay in Satisfaction Note Invalidates Section 153C Notice: Gujarat HC
Income Tax
Income Tax
