#Section 153C
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1,084 articlesIncome Tax
Income Tax
Combined Section 153D Approval covering Multiple Years Invalid: ITAT Delhi
Income Tax
Income Tax
Satisfaction Note of 24.05.2021 Shifts Search-Year: ITAT Holds AY 2011-12 Outside Six-Year Block
Income Tax
Income Tax
Retracted Statements Cannot Override Documentary Evidence: Additions Quashed
Income Tax
Income Tax
Carbon-Copy Satisfaction Note Fatal: 153C Satisfaction Mechanical Proceedings Held Void Ab Initio
Income Tax
Income Tax
ITAT Delhi Rejects Bogus-Loan Charge; Lenders’ Creditworthiness Proven—SFIO Clean Report Saves Assessee
Income Tax
Income Tax
CIT(A) Cannot Decide on Merits Without Condoning Delay – Delhi ITAT Sets Aside Order
Income Tax
Income Tax
Reassessment Quashed for Issuing Section 148 Notice Beyond “Surviving Period”
Income Tax
Income Tax
ITAT Strikes Down 153C Order for Copy-Paste Satisfaction Without Application of Mind
Income Tax
Income Tax
ITAT Invalidates Consolidated Section 153D Approval for 28 Assessees
Income Tax
Income Tax
Section 153C Notices Beyond 10 Years Invalid: ITAT Delhi Quashes Assessments
Income Tax
Income Tax
LTCG Addition Remanded as CIT(A) Failed to Allow Rebuttal Opportunity
Income 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
