#Section 153C
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1,003 articlesIncome Tax
Income Tax
Loose Sheets Alone Insufficient for Tax Assessment: SC upholds Quashing of Notices
Income Tax
Income Tax
No Satisfaction Recorded, Section 153C Cannot Be Invoked: Calcutta HC
Income Tax
Income Tax
ITAT Delhi Quashed Assessment for non-issuance of Section 153C Notice
Income Tax
Income Tax
Addition based on documents found from third party without granting cross-examination is not sustainable
Income Tax
Income Tax
153C Collapses at First Gate: RTI Exposes Non-Recording of Satisfaction by AO of Searched Person
Income Tax
Income Tax
ITAT Limits Bogus Purchase Disallowance to 6%; Section 153C Jurisdiction Unresolved
Income Tax
Income Tax
Madras HC Upholds Income Tax Search After Finding Valid Reason to Believe
Income Tax
Income Tax
Protective Addition of ₹14.91 Cr u/s 69 Struck Down Due to Invalid u/s 153C Jurisdiction
Income Tax
Income Tax
Section 153A Assessment Based Solely on Documents Seized from Third Party Invalid: ITAT Delhi
Income Tax
Income Tax
Invalid 153C Satisfaction Note – No Nexus Between Seized Diary & Assessee; Addition Deleted
Income Tax
Income Tax
Mechanical 153D Approval & No Incriminating Material – Delhi ITAT Quashes Entire 153A Assessments
Income Tax
Income Tax
Consolidated Satisfaction Note Invalidates Search Assessment; 153C Proceedings Quashed
Income Tax
Income Tax
Section 263 Set Aside for Relying on Uncorroborated Dumb Documents From Third-Party Search
Income Tax
Income Tax
