#Section 153C
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1,084 articlesIncome Tax
Income Tax
ITAT Delhi Quashes 153C Assessment Beyond 10 Years – Revenue Appeal Dismissed
Income Tax
Income Tax
Laptop Data Alone Cannot Justify Reopening u/s 148: Excel Sheets Not Books or Assets
Income Tax
Income Tax
Reassessment Based on Third-Party Laptop Data Remanded for Fresh Hearing
Income Tax
Income Tax
Registered Property Deeds Alone Not Incriminating for Tax Reassessment: ITAT Jaipur
Income Tax
Income Tax
Section 153C Prevails Over Section 144 for persons other than searched person
Income Tax
Income Tax
Genuine Loan vs Alleged Accommodation Entry: Addition deleted, Reopening Valid
Income Tax
Income Tax
ITAT Quashes WhatsApp Chats & Cancelled MOU based Additions
Income Tax
Income Tax
ITAT Mumbai Quashes Time-Barred 148 Notices, Deletes ₹13 Cr Additions; Third-Party Search Cannot Trigger Section 147
Income Tax
Income Tax
No Section 147 Reopening on Third-Party Search Material: ITAT Raipur
Income Tax
Income Tax
Opportunity of being heard granted as assessment completed on best judgement due to non-response by petitioner
Income Tax
Income Tax
Section 153A Additions Made Without Incriminating Material are Invalid: ITAT Delhi
Income Tax
Income Tax
ITAT Raipur Sets Aside Penalty for Lack of Adequate Hearing
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Income Tax
Mere disclosure of additional income under 153C not concealment of Income
Income Tax
Income Tax
