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Section 153A

No Addition Permissible in Unabated AY Without Incriminating Material Found During Search: ITAT Deletes Rs. 7.25 Crore Addition [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) deleted ₹7.25 crore addition under Section 68, holding that no addition can be made in an...

S. 153C cannot be invoked against Searched Person: ITAT Rules Assessment required u/s 153A,...

Assessment quashed without granting Liberty of Reopening to AO: ITAT rectifies order as per SC...

Consolidated Approval u/s 153D for Multiple Taxpayers and Years in a Mechanical Manner: ITAT...

Search Assessment Invalid Without Incriminating Evidence: ITAT Quashes Section 153A Additions [Read...

Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]

This annual round-up analytically summarizes the key Direct Tax-Income Tax rulings of the Income Tax Appellate Tribunal (ITAT) reported on Taxscan.in in 2025. Income from House...

Failure to Issue Mandatory Draft Assessment Order to Non-Resident u/s 144C(1) Invalidates Search Assessment: ITAT Quashes Order [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) quashed search assessment and ruled that the Assessing Officer (AO) failed to mandatorily issue draft assessment order to ...

‘Base Note’ from French Govt. is Not Incriminating Material for Income Tax Addition u/s 153A: Bombay HC [Read Order]

The Bombay High Court recently clarified that a “base note” received from the French Government under international information exchange arrangements does not constitute incriminating material for...

S. 153D Approvals Granted to 30+ Cases within Hours by Income Tax Dept: Bombay Slams ‘Casual’ Revenue Approach [Read Order]

In a recent ruling, the Bombay High Court has criticised the Income Tax Department’s mechanical and casual approach in granting prior approvals under Section 153Dof the Income Tax Act, 1961 after...

Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]

The Madras High Court quashed Rs. 51 crore addition under Section 68 of the IncomeTax Act, 1961, determining that uncorroborated search statements cannot be treated as evidence to brand genuine...

Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) set aside an order passed under Section 263 of the Income Tax Act, 1961 and ruled that a revision of an assessment order made under Section...

Section 153D's Institutional Check: How Prior Approval Limits PCIT's Power to Invoke S. 263 in Search Assessments

Assessment proceedings initiated following a search or requisition under the Income Tax Act, 1961, represent an extraordinary exercise of statutory power by the Revenue. These assessments are...