#Section 153C
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1,002 articlesIncome Tax
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Section 153C Assessments Beyond 10 Years Block Period Invalid: Delhi HC
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Date of Satisfaction Recording for Searched Person is deemed Date of Search for Non-Searched Person
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No Section 68 Addition Without Seized Material Link & corroborative evidence
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Absence of incriminating material vitiates entire search assessment proceedings
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Assessment order passed in the name of a deceased individual is invalid: ITAT Jaipur
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Prior Approval Under Section 153D is Mandatory & should not be mechanical
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Additions solely based on undated, unsigned & unrelated loose papers not justified
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When Material from a Search Triggers Reassessment: Section 153C, Not 148, Applies
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No Additions Based on Email Without Corroborative Evidence: ITAT Delhi
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AO cannot reopen the assessment only on suspicion: ITAT Mumbai
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Delhi HC dismisses Writ Petition challenging Section 153C order
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Material gathered in search with no correlation to assessee cannot be said to pertain to assessee
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Assessment Based on Mere Unverified Third Party Statement Bad in Law: ITAT Mumbai
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