#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.

Common Section 153D Approval Invalidates Search Assessments

Mechanical Approval Quashes Search Assessment Under Section 153A

Section 153C Assessment Must Begin from Last Assessed Income

CIT(A) Cannot Remand Assessment on Wrong Legal Assumption: ITAT Chandigarh

Mechanical Section 153D Approval Quashes Search Assessments: ITAT Delhi

Illegal Section 143(2) Notice Vitiates Search-Based Assessment

Section 263 Fails Where 153C Assessment Has Valid 153D Approval

Mechanical U/s 153D Approval Voids Entire Search Assessment

Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely

Assessment Quashed for Mechanical Approval Under Section 153D

ITAT Allahabad Quashed Assessments for Mechanical Section 153D Approval to 63 cases in one day

GP Rate Refined to 11% in Search-Based Bogus Purchase Case

Final assessment order u/s. 153A without issuance of draft assessment order u/s. 144C is void

Bombay HC Quashed Reassessment for Mechanical 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.
