#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.

Assessment framed on basis of mechanical approval u/s. 153D is not tenable: ITAT Patna

WhatsApp chat retrieved from third party not sufficient for addition: ITAT Ahmedabad

Search Assessments Quashed for Lack of Prior U/s 153D Approval

Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years

Section 153A Assessment Quashed for Mechanical u/s 153D Approval

ITAT Chennai Orders De Novo Examination in Search Case Involving ₹200+ Crore Notings

Section 153C Proceedings Quashed for Lack of Incriminating Material: ITAT Chennai Sets Aside ₹597+ Crore Additions

No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi

ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est

Section 153C Assessments Beyond Six-Year Block Invalid: ITAT Delhi

Central Circle Not Exempt from Faceless Reassessment Regime: ITAT Hyderabad

Ex-Parte 153A Orders for Six Years Set Aside for Justice

Revenue Appeal Fails Due to Wrong Assessment Year for Cash Investment

Search Assessments Quashed Due to Defective Section 153D Approval
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.
