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Gujarat HC Quashes S. 153C Income Tax Notices for Lack of Incriminating Material Linking Petitioner to Search [Read Order]

Mansi Yadav

The Gujarat High Court has set aside a series of notices issued under Section 153C of the Income Tax Act, 1961, holding that the foundational...

No Transfer Order from Delhi AO to Jaipur AO: ITAT Quashes 153C Assessment for Lack of Territorial...

AO Erred by Recording Consolidated Satisfaction Note for Multiple AY's: ITAT Quashes S.153C...

Delhi HC Reaffirms 10-Year Limit u/s 153C, Quashes Income Tax Notices [Read Order]

Time-Barred and Vague Satisfaction Note: ITAT Quashes Assessments Beyond Six-Year Limit u/s 153C...

Conduit Companies Cannot be Taxed without Proof of Income: Delhi HC Deletes Commission Income Additions on Alleged Accommodation Entry [Read Order]

The Delhi High Court ruled that entities functioning merely as conduit companies in accommodation entry arrangements cannot be subjected to tax on presumed commission income without proof of...

Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]

The bench of the Income Tax Appellate Tribunal (ITAT), Delhi examining the jurisdiction to frame search-based assessments under Section 153C of the IncomeTax Act, 1961, held that the initiation of...

Delhi HC Upholds Order sets aside Income Tax Notice issued u/s 153C Beyond Six years [Read Order]

In a recent case, the Delhi High Court upheld the order which set aside the notice issued under section 153C of the IncomeTax Act, 1961 , beyond six years. It was viewed that the substantial...

6-Year Limitation Period u/s 153C Commences from Date of Material Handover to AO, Not Date of Search or Notice: Madras HC [Read Order]

In a recent ruling, the Madras High Court held that under Section 153C of the Income Tax Act, the six-year limitation period for issuing a notice to a person other than the one searched begins from...

Factual Correlation of Seized Material Must Be Done by Authorities, Court Cannot Step into AO’s Role: Bombay HC [Read Order]

In a recent ruling, the Bombay High Court held that factual correlation of seized documents must be carried out by the statutory authorities, and that the Court cannot be converted into performing ...

Assessments u/s 153C Quashed: ITAT Rules Notices for AY 2008-09 to 2012-13 Invalid Due to Limitation and Lack of Valid Satisfaction [Read Order]

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has invalidated assessment proceedings initiated under Section153C of the Income Tax Act, 1961 for Assessment Years (AY) 2008-09 to...

Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part IX]

This Half Yearly Digest analytically summarises all the Supreme Court and High Court Tax Decisions in the First Half of 2025, as reported at Taxscan.in. Works Contract with RVNL for Doubling ...