#Section 153C
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1,084 articlesIncome Tax

Income Tax
Addition based on documents found from third party without granting cross-examination is not sustainable
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Income Tax
153C Collapses at First Gate: RTI Exposes Non-Recording of Satisfaction by AO of Searched Person
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ITAT Limits Bogus Purchase Disallowance to 6%; Section 153C Jurisdiction Unresolved
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Madras HC Upholds Income Tax Search After Finding Valid Reason to Believe
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Protective Addition of ₹14.91 Cr u/s 69 Struck Down Due to Invalid u/s 153C Jurisdiction
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Section 153A Assessment Based Solely on Documents Seized from Third Party Invalid: ITAT Delhi
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Invalid 153C Satisfaction Note – No Nexus Between Seized Diary & Assessee; Addition Deleted
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Income Tax
Mechanical 153D Approval & No Incriminating Material – Delhi ITAT Quashes Entire 153A Assessments
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Income Tax
Consolidated Satisfaction Note Invalidates Search Assessment; 153C Proceedings Quashed
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Income Tax
Section 263 Set Aside for Relying on Uncorroborated Dumb Documents From Third-Party Search
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ITAT Delhi Invalidates 153A Assessments for Lack of 153C Satisfaction
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Section 69 addition basis WhatsApp chats untenable sans source device/Evidence Act certificate: ITAT Mumbai
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Income Tax
ITAT Delhi Cuts Bogus Purchase Addition to 15% & Upholds 153C Jurisdiction
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Income Tax
