#Section 153C
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1,084 articlesIncome Tax
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ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons
Income Tax
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153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date
Income Tax
Income Tax
Reassessment Notice Held Valid Because SCN Period Is Excluded from Limitation: ITAT Mumbai
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One Satisfaction Note for Seven Years Invalidates Section 153C: ITAT Pune
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No U/s 153A Addition, But Reassessment Power Explicitly Preserved
Income Tax
Income Tax
Earlier Section 263 Action Cannot Justify Fresh 153C Assessment
Income Tax
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Depreciation Disallowance Quashed Due to Lack of Incriminating Material
Income Tax
Income Tax
Whatsapp Chats Insufficient for Section 69A Addition Without Proof of Receipt: ITAT Delhi
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Income Tax
Section 153C Notice Invalid Due to Missing ₹50 Lakh Asset Satisfaction
Income Tax
Income Tax
Borrowed Satisfaction Invalidates Reopening Under Section 147
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Income Tax
Section 153C Six-Year Block Runs From Satisfaction Note Date
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Section 153A Mandated When Assessee’s Premises Are Searched
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Income Tax
Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted
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Income Tax
