#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.

Search Assessments u/s 153A was quashed as mechanical and composite approval u/s 153D amounted to non-compliance

ITAT Chandigarh Deletes ₹1.12 Cr Addition – Accepts Revised Income Declared in Mining Case

ITAT Delhi Strikes Down Mechanical 153D Approvals, Quashes Assessments

Consolidated section 153D approval without examining records or incriminating material invalid

ITAT Delhi Quashes Search Assessments for Consolidated Mechanical 153D Approval

Blanket Sanction Fatal: Tribunal Strike Down 153A Orders

Blanket Mechanical 153D Approval Approval Not Valid – ITAT Delhi Quashes Assessments

ITAT Raipur Quashes Assessment for Mechanical Approval u/s 153D

Consolidated approval u/s. 153D granting in mechanical manner is void-ab-initio

Granting of mechanical approval u/s. 153D without application of mind is illegal

Controversy on Section 153D Approvals Without Application of Mind

ITAT Delhi Quashes Assessments Due to Invalid Section 153D Approval

Mechanical Rubber Stamp Section 153D Approval for Multiple Years Invalid: ITAT Delhi

One-Size-Fits-All Approval Invalid – Absence of Mindful 153D Approval Vitiates Entire Assessment
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.
