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section 153C of the Income Tax Act

Limitation Period - Document Transfer from AO - Delhi HC - taxscan
Limitation Period Begins from Date of Document Transfer from AO of Searched Person to AO of Other Person u/s 153C: Delhi HC [Read Order]
May 6, 2025
ITAT - Condones Delay - Income Tax Appeal Filing - Income Tax - taxscan
ITAT Condones 450-Day Delay in Income Tax Appeal Filing Due to Former CA’s Oversight [Read Order]
April 25, 2025
Reassessment - Delhi High Court - Section 153C of the Income Tax Act - Taxscan
S. 153C Reassessment Invalid without Incriminating Evidence, Two-Tier AO Satisfaction Required Even Before 2015 Amendment: Delhi HC [Read Order]
March 2, 2025
itat - Deduction Disallowance - LIC Premiums - Additional Evidence - income tax act - tax assessment - tax deduction - taxscan
ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]
December 27, 2024
TAT - Income Tax Appellate Tribunal - ITAT Delhi - No Incriminating Evidence - ITAT dismisses Revenue's Appeal - taxscan
No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenue’s Appeal [Read Order]
November 29, 2024
No Issuance of Income Tax Notice - Relevant Assessment Year - S.149 rw 153C - Delhi HC - TAXSCAN
No Issuance of Income Tax Notice Beyond 10 years from Relevant Assessment Year as per S.149 r/w 153C: Delhi HC [Read Order]
November 10, 2024
ITAT Delhi - ITAT - under Section 147 of the Income Tax Act - Income Tax Act - Income Tax Appellate Tribunal - Commissioner of Income Tax - Assessing Officer - TAXSCAN
Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]
August 30, 2024
Income Tax - Gujarat High Court - Gujarat HC - Income Tax Proceedings - Section 153C Income Tax Act - Unsigned Excel Sheet - TAXSCAN
Unsigned Excel Sheet without Corroboration Fails as Evidence in S. 153C Income Tax Proceedings: Gujarat HC dismisses Revenue’s Appeal [Read Order]
July 8, 2024
ITAT - Income tax - ITAT Delhi - Section 69 of the Income Tax Act - tax news - Taxscan
ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]
May 23, 2024
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