#Section 153D
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174 articlesIncome Tax
Income Tax
Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material
Income Tax
Income Tax
Common Approval u/s 153D for Multiple Years Held Invalid – Search Assessment Quashed – ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Quashes Section 153C Proceedings for Consolidated Satisfaction & Mechanical Approval
Income Tax
Income Tax
WhatsApp Chats Alone Cannot Prove ₹23 Cr On-Money; Refurbishment Proposal Accepted & Addition U/s 69 Deleted
Income Tax
Income Tax
U/s 69A Addition Partly Sustained – Estimated Relief Granted Considering Household Savings
Income Tax
Income Tax
U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction
Income Tax
Income Tax
Section 153C Assessment Quashed – Mechanical & Combined Approval U/s 153D Held Invalid
Income Tax
Income Tax
Section 153A Assessment Quashed – Mechanical Approval U/s 153D Held Invalid
Income Tax
Income Tax
Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Income Tax
Income Tax
Section 153C Prevails Over Section 148 in Third-Party Search Cases: Rajasthan HC
Income Tax
Income Tax
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
Income Tax
Income Tax
Omnibus Section 153D Approval = Fatal Jurisdictional Defect – Entire Group Assessments Quashed
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
