#Section 153D
Log in to FollowEvery article filed under the “Section 153D” tag — analysis, news and updates.
174 articlesIncome Tax
Income Tax
Same-Day 153D Approval Invalidates Section 153A Assessments
Income Tax
Income Tax
Mechanical u/s 153D Approval Invalidates u/s 153C Assessment: ITAT Quashes Entire Proceedings
Income Tax
Income Tax
Prior approval u/s. 153D vitiated as granted without application of mind
Income Tax
Income Tax
Parallel Proceedings Under Section 153A and 153C Lead to Quashed Assessments
Income Tax
Income Tax
Common 153D Approval for Multiple Years Invalidates Entire Assessment: ITAT Allahabad
Income Tax
Income Tax
Change of Opinion Not 263: PCIT’s Roving Enquiry Direction Held Illegal
Income Tax
Income Tax
Combined Section 153D Approval covering Multiple Years Invalid: ITAT Delhi
Income Tax
Income Tax
ITAT Invalidates Consolidated Section 153D Approval for 28 Assessees
Income Tax
Income Tax
JAO-Issued Reassessment Notices Quashed for Violating Faceless Scheme
Income Tax
Income Tax
Appeals Dismissed as Consolidated Approval for Search Assessments Found Mechanical
Income Tax
Income Tax
DVO Reference Based on Wrong Facts; Only 1.71% Difference Leads to 153A Assessment Quashed
Income Tax
Income Tax
Section 153A Assessment Based Solely on Documents Seized from Third Party Invalid: ITAT Delhi
Income Tax
Income Tax
Mechanical 153D Approval & No Incriminating Material – Delhi ITAT Quashes Entire 153A Assessments
Income Tax
Income Tax
