#Section 153C
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1,084 articlesIncome Tax

Income Tax
Section 263 Fails Where 153C Assessment Has Valid 153D Approval
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Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
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Name the Charge or Lose the Penalty, U/s 270A Proceedings Collapse
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Wrong Route Chosen: Section 147 Fails Where 153C Alone Applies
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Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely
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Once U/s 153C Is Quashed, ₹6.68 Cr Rectification Orders Collapse
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Revenue Barred From Reopening JDA Taxability Once Issue Is Settled
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Reassessment Quashed for Invalid Sanction Under Section 151(ii)
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Advance for Flat or Accommodation Loan? ITAT Remands Section 68 Addition
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₹4 Cr Allegation Fails as Wrong Search Year Invalidates 153C Notice
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Post-2022 Reassessment Fails for Non-Compliance with Faceless Scheme
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Borrowed Satisfaction Backfires: ITAT Ahmedabad Quashes 147 Reopenings Based on Dishman Group Search Inputs
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JAO Can’t Reopen After Faceless Regime: ITAT Hyderabad Quashes s.148 Notices in 4 Appeals
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Income Tax
