#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.

Block Assessment Quashed for Lack of Section 143(2) Notice: Delhi HC

WhatsApp Chats Accepted as Evidence, On-Money Addition Limited to 25%: ITAT Mumbai

No Section 143(2) Notice Invalidates Section 158BC Assessment: Patna HC

Section 143(2) Notice & Valid Draft Assessment Mandatory U/s 144C: ITAT Mumbai

Section 153C Notices Upheld as Satisfaction Note Not Belated: P&H HC

Section 271D Penalty Cannot Survive Without Recorded Satisfaction: Gujarat HC

Section 153C Notices Quashed as Satisfaction Note Was Recorded Nearly 10 Months Late

No Fresh U/s 143(2) Needed After Section 263 – ITAT Reverses CIT(A) Revives Assessment

Assessment Quashed Due to 9-Month Delay in Recording Satisfaction Under Section 158BD

Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata

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

Seized Jewellery Must Be Released After Full Tax Settlement: Gujarat HC

Gold and Cash Seized in Search Released on Payment of Advance Tax

Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C
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.
