#Section 153C
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1,084 articlesIncome 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
Issuance of notice and passing of order against non-existent entity is bad-in-law
Income Tax
Income Tax
Reopening of assessment merely based on change of opinion is unsustainable
Income Tax
Income Tax
