#Section 153C
Log in to FollowEvery article filed under the “Section 153C” tag — analysis, news and updates.
1,002 articlesIncome Tax
Income Tax
Notice u/s. 148 for AY 2013-14 not time barred as search conducted in AY 2023-24
Income Tax
Income Tax
No section 68 addition in the hands of conduit entity
Income Tax
Income Tax
Issuance of Notice u/s 153C: Invalid Ab-Initio Without Incriminating Documents
Income Tax
Income Tax
Initiation of proceedings against person other than searched person u/s 148 instead of 153C unsustainable
Income Tax
Income Tax
Addition U/s. 153C of Income Tax Act Invalid in Absence of Incriminating Material
Income Tax
Income Tax
Assessment framed u/s. 153A without following mandate of section 153C is unsustainable
Income Tax
Income Tax
No Section 153A Addition Without Incriminating Material from Search
Income Tax
Income Tax
Writ not entertained as alternate remedy of appeal available against order and notices issued u/s 153C
Income Tax
Income Tax
PCIT vs. Swetaben Patel: No Addition Without Incriminating Material
Income Tax
Income Tax
ITAT Declares Assessment Void Due to Non-Existent Entity
Income Tax
Income Tax
Mechanical approval under Section 153D of Income Tax Act is invalid
Income Tax
Income Tax
Reopening of assessment based on wrong and irrelevant facts is unsustainable-in-law
Income Tax
Income Tax
SC Clarifies Commencement of Section 153C Block Reassessment Period
Income Tax
Income Tax
