#Section 153C
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Conditions for Section 153A Reassessment notice Issuance after 6 Years
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Section 153D approval without application of mind renders Assessment null & void
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ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments
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Possession of Unearthed Material during search Necessary to Invoke Section 153C
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No Addition without Incriminating Material for completed/unabated Assessment Years
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Action under Section 153C cannot be based solely on Survey Material
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Reassessment of completed assessment Without Incriminating Material Untenable: Delhi HC
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Assessee can challenge jurisdiction of authority issuing assessment order within a month
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Vested right of person cannot be affected by retrospective legislation: Bombay HC
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Shyam Sunder Khandelwal Vs ACIT: Interplay between Sections 147/148 & 153C
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Filing Appeal Shortly Before Section 153C Assessment deadline Unjustified: Delhi HC
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Time limit for completing assessment will start from document handing over date even when AO of searched and other person is same
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Bank Account with Social Co-operative Insufficient to Imply Accommodation Entry: ITAT
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