#Section 153C
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1,084 articlesIncome Tax
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Search-Based Assessment Falls Under Section 153C, Not 147 – ITAT Bangalore Quashes Addition
Income Tax
Income Tax
No Incriminating Material, No 153C – ITAT Bangalore Deletes ₹150+ Cr Additions in JDA Case
Income Tax
Income Tax
Time-Barred Assessment under Section 153C: Judicial Precedents
Income Tax
Income Tax
No Incriminating Material, No Addition – ITAT Bangalore Deletes Suppression Additions
Income Tax
Income Tax
Consolidated Satisfaction Note under Section 153C Held Invalid
Income Tax
Income Tax
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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Income Tax
ITAT Deletes Penalty on Adhoc Expense Disallowance Where No Incriminating Material Found
Income Tax
Income Tax
Sec. 69 Applies Even Without Books, But Proof Needed – Property Cash Investment Dispute Remanded
Income Tax
Income Tax
ITAT Bangalore (Third Member): No Valid Search on Blueline – 153A Assessments Quashed
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Income Tax
Notice u/s 148 Invalid When Based on Third-Party Search – Section 153C Applies
Income Tax
Income Tax
Composite & Mechanical approval u/s 153D invalidates assessments
Income Tax
Income Tax
Post-Search Statements is not Incriminating Material for Section 153A
Income Tax
Income Tax
No Addition u/s 69A if name of Assessee was not mentioned in seized documents
Income Tax
Income Tax
