#Section 153C
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1,002 articlesIncome Tax
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Section 147 Reopening Invalid Where Section 153C Procedure Applies: Karnataka HC
Income Tax
Income Tax
Section 148 Reopening on Stale Search Material Invalid: ITAT Kolkata
Income Tax
Income Tax
Section 153C Six-Year Period Runs From Receipt of Seized Material: SC
Income Tax
Income Tax
Section 153C Proceedings Require Year-Specific Incriminating Material: Madras HC
Income Tax
Income Tax
Section 153C Assessment Quashed for Defective Consolidated Satisfaction Note: ITAT Delhi
Income Tax
Income Tax
Section 153C Notices Upheld as Satisfaction Note Not Belated: P&H HC
Income Tax
Income Tax
Section 153C Limitation Begins from Receipt of Seized Material by JAO: ITAT Delhi
Income Tax
Income Tax
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
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Income Tax
Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
Income Tax
Income Tax
ITAT Quashes Section 153C Order as Composite Satisfaction Note Lacked Year-Wise Bifurcation
Income Tax
Income Tax
Section 153C Notices Quashed as Satisfaction Note Was Recorded Nearly 10 Months Late
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1 April 2021
Income Tax
Income Tax
Search Assessment Notices Quashed as They Fell Beyond Ten-Year Block Period: SC
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Income Tax
