#Section 158BC
Log in to FollowLatest Section 158BC updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Undisclosed Income under Block Assessment: Scope of Charging & Computation Provisions

AO Cannot Treat 70% of Cash Redeposit as Unexplained Without Evidentiary Basis: ITAT Mumbai

Section 153D Approval Cannot Be Presumed When Approval Letters Are Untraceable: ITAT Surat

Reassessment Void for Absence of Mandatory Section 143(2) Notice: Gujarat HC

Belated Return Does Not Invalidate Assessment Without Section 143(2) Notice: ITAT Chandigarh

Section 153C: Binding Delhi HC Precedent Trumps ITAT’s Contrary View

ITAT Delhi Quashes Reopening Based on Third-Party Tally Data & Cross-Examination Denial

Wrong Section Cannot Defeat Valid Document Requisition: Karnataka High Court

Gujarat HC Cuts House & FDR Additions, Denies Telescoping of Unexplained Cash

Madras HC Upholds Reassessment Despite Absence of Section 143(2) Notice

Delhi ITAT Quashes Time-Barred Section 153C Assessments After Section 127 Transfer

ITAT Raipur Quashes Section 143(3) Assessment for Absence of Section 143(2) Notice

Madras HC Upholds Search Addition Based on Loose Sheets & Section 132(4) Statement

Defect in Section 143(2) Notice Format Is Curable Under Section 292B: ITAT Bangalore
Explore the latest Section 158BC 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.
