#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.

Can WhatsApp Chats Alone Justify Tax Additions? Tribunal Says No

Assessment order void as approval u/s. 153D granted in mechanical manner without application of mind

Section 68 Addition Upheld for Failure to Prove Genuineness of Advance: ITAT Delhi

Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?

Invalid Jurisdiction Under Section 153C Due to Vague Satisfaction Note for Multiple Years

Section 153C Assessment Quashed Due to Consolidated Satisfaction Note Error: ITAT Pune

Sec 263 Invalid Where PCIT Didn’t Challenge Sec 153D Approval in 153C Case

Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year

Section 153A Assessment Annulled Due to Mechanical Section 153D Approval: Delhi HC

Revenue Appeal Dismissed as Section 153D Approval Granted Mechanically Without Application of Mind

ITAT Delhi Quashes Search Assessments as Section 153D Approval Was Mechanical

153A Assessment Quashed Because No Incriminating Material Found in Assessee’s Search

Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material

Common Approval u/s 153D for Multiple Years Held Invalid – Search Assessment Quashed – ITAT Delhi
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.
