#Section 153C
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1,002 articlesIncome Tax
Income Tax
ITAT Bangalore Restricts Additions in Search Assessment – Statement Alone Not Incriminating
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Reopening Beyond 10 Years Void: ITAT Delhi Quashes ₹2.25 Cr Assessment
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ITAT Delhi Quashes 153C Assessment Beyond 10 Years – Revenue Appeal Dismissed
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Laptop Data Alone Cannot Justify Reopening u/s 148: Excel Sheets Not Books or Assets
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Reassessment Based on Third-Party Laptop Data Remanded for Fresh Hearing
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Registered Property Deeds Alone Not Incriminating for Tax Reassessment: ITAT Jaipur
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Section 153C Prevails Over Section 144 for persons other than searched person
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Genuine Loan vs Alleged Accommodation Entry: Addition deleted, Reopening Valid
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ITAT Quashes WhatsApp Chats & Cancelled MOU based Additions
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ITAT Mumbai Quashes Time-Barred 148 Notices, Deletes ₹13 Cr Additions; Third-Party Search Cannot Trigger Section 147
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No Section 147 Reopening on Third-Party Search Material: ITAT Raipur
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Opportunity of being heard granted as assessment completed on best judgement due to non-response by petitioner
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Section 153A Additions Made Without Incriminating Material are Invalid: ITAT Delhi
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