#Section 153C
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1,003 articlesIncome Tax
Income Tax
Reassessment Quashed: Penny-Stock Gains Fully Disclosed, No Evidence of Bogus Deals
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Disallowance Based on Wrong Person’s Statement Cannot Stand: Delhi ITAT
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Income Tax
Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment
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Combined Section 153D Approval covering Multiple Years Invalid: ITAT Delhi
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Income Tax
Satisfaction Note of 24.05.2021 Shifts Search-Year: ITAT Holds AY 2011-12 Outside Six-Year Block
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Retracted Statements Cannot Override Documentary Evidence: Additions Quashed
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Carbon-Copy Satisfaction Note Fatal: 153C Satisfaction Mechanical Proceedings Held Void Ab Initio
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Income Tax
ITAT Delhi Rejects Bogus-Loan Charge; Lenders’ Creditworthiness Proven—SFIO Clean Report Saves Assessee
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Income Tax
CIT(A) Cannot Decide on Merits Without Condoning Delay – Delhi ITAT Sets Aside Order
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Reassessment Quashed for Issuing Section 148 Notice Beyond “Surviving Period”
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ITAT Strikes Down 153C Order for Copy-Paste Satisfaction Without Application of Mind
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ITAT Invalidates Consolidated Section 153D Approval for 28 Assessees
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Section 153C Notices Beyond 10 Years Invalid: ITAT Delhi Quashes Assessments
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Income Tax
