#Section 153C
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1,084 articlesIncome Tax
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Reopening not justified as reasons recorded remained speculative
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Pure Legal Grounds Allowed to Quash Time-Barred U/s 153C Assessments
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Section 153C Addition Quashed for No Incriminating Material Found
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No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
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Difference of Opinion Not Enough to Invoke Revisionary Jurisdiction: ITAT Mumbai
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Section 153C cannot be applied or invoked against searched person: Karnataka HC
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Diary Entries Alone Insufficient to Trigger Section 153C Proceedings
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Section 153C Fails for Want of Proper Satisfaction: Entire Search Assessment Quashed
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Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed
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PCIT Cannot Revise U/s 153C Order Without First Upsetting U/s 153D Approval
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Ex Parte Section 153C Fails for Lack of Hearing: ITAT Delhi Orders De Novo Review
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Time-Barred Section 153C Assessment Struck Down for Non-Searched Person
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Third-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition
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