#Section 153C
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1,002 articlesIncome Tax
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AO unjustified in assuming jurisdiction for year not covered in 6 year Block period
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AO cannot assume Section 153C jurisdiction in absence of incriminating documents
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Section 148 Assessment instead of under Section 153A/153C- HC Grants Stay
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No addition based on mere confidential information submitted before Settlement Commission
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Section 153C addition should be based on Incriminating Materials Found During Search
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No addition can be made in section 153C assessment if AO not referred any incriminating material in his order
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Assessment to be made u/s 153C instead of u/s 147 in case of Search assessment
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‘Sufficient cause’ should be liberally interpreted for condonation of delay
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Section 153C order passed without disposing objection of Assessee Violates principle of natural justice
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Section 148 notice invalid for reassessment initiated based on incriminating material
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Section 153C notice issued to a dead person, is unenforceable in law
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Section 153C addition based on mere Statement of 3rd party unsustainable
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ITAT Delhi landmark order on scope of draconian provision of section 153C
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