#Section 153C
Log in to FollowEvery article filed under the “Section 153C” tag — analysis, news and updates.
1,002 articlesIncome Tax
Income Tax
Satisfaction note should be recorded separately for assessee searched u/s 132
Income Tax
Income Tax
Law of Recording Satisfaction when AO of Searched & Other Person is Same
Income Tax
Income Tax
Section 153C Requirement should be fulfilled by AO before initiating proceedings
Income Tax
Income Tax
Section 153C notice invalid if separate satisfaction not recorded
Income Tax
Income Tax
Section 153C Assessment not valid for assessment years not covered within 6 year period
Income Tax
Income Tax
Various Assessments Under The Income Tax Law
Income Tax
Income Tax
Section 153C- Statement of others cannot be treated as document of Assessee
Income Tax
Income Tax
Search Assessment under Section 153A & Section 153C
Income Tax
Income Tax
Bank Account disclosed in ITR found in search cannot be treated as Incriminating Material
Income Tax
Income Tax
Selection of Case of Search Years in ITBA Assessment module
Income Tax
Income Tax
Non-recording of satisfaction by AO of searched person while issuing notice to other party makes notice illegal
Income Tax
Income Tax
AO not justified in assuming jurisdiction u/s 153C based on documents which does not indicate existence of any unaccounted income
Income Tax
Income Tax
Proceedings u/s Sec 153C instead of sec. 153A to be made in case incriminating material found at premises of third party
Income Tax
Income Tax
