#Section 153D
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174 articlesIncome Tax
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Addition Partly Deleted as Section 69A Cannot Apply to Mere Documents Found in Search
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Section 263 Set Aside for Relying on Uncorroborated Dumb Documents From Third-Party Search
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Single blanket approval under Section 153D for multiple years is invalid: ITAT Delhi
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Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
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Reopening Beyond Four Years Held Invalid as Based on Stale Information: ITAT Delhi
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ITAT Delhi Quashes Search Assessments for Lack of Incriminating Material
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ITAT Delhi Quashes Assessment for Mechanical Approval Under Section 153D
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AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh
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AO’s acceptance of excess stock as business income upheld- 115BBE not attracted
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Entire Purchase Can’t Be Disallowed as Bogus When Sales Are Accepted: ITAT Chennai
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Search assessments based on mechanical approval u/s. 153D were invalid in law
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Mass Rubber-Stamp Approval Under Section 153D Invalid: Delhi HC:
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Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
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