#Section 153C
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1,002 articlesIncome Tax
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Mere disclosure of additional income under 153C not concealment of Income
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ITAT Pune Quashes Reassessment u/s 147, Says Search Cases Must Proceed u/s 153C
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Search-Based Assessment Falls Under Section 153C, Not 147 – ITAT Bangalore Quashes Addition
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No Incriminating Material, No 153C – ITAT Bangalore Deletes ₹150+ Cr Additions in JDA Case
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Time-Barred Assessment under Section 153C: Judicial Precedents
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No Incriminating Material, No Addition – ITAT Bangalore Deletes Suppression Additions
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Consolidated Satisfaction Note under Section 153C Held Invalid
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Limitation Period u/s 153C commenced from date of receipt of seized material by AO and not from date of search or notice
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ITAT Deletes Penalty on Adhoc Expense Disallowance Where No Incriminating Material Found
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Sec. 69 Applies Even Without Books, But Proof Needed – Property Cash Investment Dispute Remanded
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ITAT Bangalore (Third Member): No Valid Search on Blueline – 153A Assessments Quashed
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Notice u/s 148 Invalid When Based on Third-Party Search – Section 153C Applies
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Composite & Mechanical approval u/s 153D invalidates assessments
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