#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.

Unrequired Additional Commissioner approval vitiates Section 143(3) assessment: ITAT Delhi

Section 153D approval invalid for survey assessment, ITAT Delhi quashes Section 143(3) order

32-Day Bank Loan Cannot Be Branded Accommodation Entry: ITAT Delhi

ITAT Nagpur Quashes Search Assessments for Invalid Section 153D Approval

Karnataka HC Holds Section 153C Mandatory for Search-Based Material in Regular Assessment

ITAT Mumbai Rejects ₹51.99 Lakh WhatsApp Addition Due to Inconsistent Decoding

‘On-Money’ Not an “Asset” for Extended 10-Year Search Assessment: Mumbai ITAT

Mechanical Section 153D Approval Without Application of Mind Invalidates Assessment: ITAT Delhi

Section 148 Reassessment Invalid Where Section 153A Applied to Section 132A Requisition: ITAT Visakhapatnam

ITAT Delhi Quashes Section 153C Assessments Due to Mechanical Section 153D Approval

ITAT Delhi Quashes Section 153C Assessments Over Mechanical Section 153D Approval

ITAT Mumbai Deletes 153A Additions Without Incriminating Material

₹12.50 Lakh FDR Wrongly Reported as ₹12.50 Crore: Reassessment Quashed by Patna HC

Mumbai ITAT: 19 Search Appeals Restored for 153A, 153D Approval & Limitation Review
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.
