#Section 153D
Log in to FollowLatest Section 153D updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Common 153D Approval for 14 Years Held Void – ITAT Quashes Entire Block of Assessments

ITAT Delhi Quashes 153C Assessment – One Approval for Two Years Held Invalid

ITAT Quashes Section 153C Order for Common Template-Style Approval Across Years

Diary Seized During Search Leads to ₹42.98 Lakh Addition; Tribunal Bars 60% Tax Rate

Rubber-Stamp Approval of 246 Assessments Struck Down by Delhi HC

ITAT Quashes Search Assessment: Mechanical 153D Approval Lacked Application of Mind

One Omnibus 153D Approval for Multiple Years Assessees Is Illegal – ITAT Strikes Down Entire Block of Assessments

Mechanical 153D Approval for 42 Cases Vitiates Entire 153A Assessments – ITAT Quashes All Years, Revenue Appeals Fail

Search Assessments Quashed: ITAT Rules Section 153D Approval Invalid for Mechanical ‘Rubber Stamp’ Use

Parallel Tally Data Exposes True Income – ITAT Upholds 153A, Rejects Books & Sustains Major Additions

Section 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record

Signed in a Day, Scrapped Forever – 153D Approval for 43 Cases Leads to Complete Collapse of Assessment

No addition u/s 69A for undisclosed Jewellery as family inheritance and household withdrawals were sufficient to explain sources

Assessment u/s. 153A quashed as based on common approval u/s. 153D
Explore the latest Section 153D updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
