#Section 153C
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1,084 articlesIncome Tax
Income Tax
Unverified Third-Party Evidence Cannot Support Tax Additions, ITAT Rules
Income Tax
Income Tax
Reassessment Quashed for Using Section 147 Instead of Mandatory Section 153C
Income Tax
Income Tax
Single blanket approval under Section 153D for multiple years is invalid: ITAT Delhi
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Income Tax
Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
Income Tax
Income Tax
No 65B Certificate, No Case: Bombay HC Quashes Cash Addition Based on Mobile Notes
Income Tax
Income Tax
ITAT Pune Remands Case for Failure to Decide Legal Ground under Section 147/148
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Income Tax
Assessment Order Without DIN Invalid Despite Later Intimation: ITAT Chennai
Income Tax
Income Tax
Delhi HC Quashes Section 153C Notices Beyond 10-Year Limit
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Income Tax
No property attachment to continue once ITAT order attained finality and dues were cleared
Income Tax
Income Tax
ITAT Quashes 153C Assessments as Time-Barred: Six-Year Limitation Upheld
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Income Tax
Ten-Year Section 153A Block to Be Counted from AY of Search Year, Not Before
Income Tax
Income Tax
Section 153C Notice Beyond Six-Year Block Period Held Invalid: ITAT Delhi
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Income Tax
Section 153C Block Period to Be Counted from Date of Receipt of Seized Material, Not Search Date
Income Tax
Income Tax
