![No S.153C Income Tax Assessment if Documents only ‘Pertain to’ and do Not ‘Belong to’ Assessee: ITAT Deletes ₹85L Addition [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/500x300_2050786-itat-itat-delhi-income-tax-assessment-taxscan.webp "No S.153C Income Tax Assessment if Documents only ‘Pertain to’ and do Not ‘Belong to’ Assessee: ITAT Deletes ₹85L Addition [Read Order]")
No S.153C Income Tax Assessment if Documents only ‘Pertain to’ and do Not ‘Belong to’ Assessee: ITAT Deletes ₹85L Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an aggregate tax addition of ₹85.88 lakh, observing that the proceedings...
![Validity of S.153C Proceedings for AY 2006-07 : ITAT Restores Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-ITAT-Restores-Matter-to-CITA-Income-Tax-Income-Tax-Act-Assessment-Year-2006-07-taxscan.jpeg "Validity of S.153C Proceedings for AY 2006-07 : ITAT Restores Matter to CIT(A) [Read Order]")
![ITAT quashes Tax Reassessment Orders: Due to Lack of Specific Evidence in Search Operation Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-New-Delhi-Income-Tax-Appellate-Tribunal-Tax-Reassessment-Orders-case-TAXSCAN.jpg "ITAT quashes Tax Reassessment Orders: Due to Lack of Specific Evidence in Search Operation Documents [Read Order]")
![Section 153C Assessment Quashed: ITAT Holds Search-Based Additions Invalid Without Incriminating Material [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Section-153C-Assessment-Quashed-Search-Based-Additions-Incriminating-Material-taxscan.jpg "Section 153C Assessment Quashed: ITAT Holds Search-Based Additions Invalid Without Incriminating Material [Read Order]")
![Reassessment Based on Insight Portal Information must be u/s 147/148, Not Section 153C: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-HC-Delhi-High-Court-Reassessment-Based-on-Insight-Portal-Reassessment-Insight-Portal-Information-taxscan.jpg "Reassessment Based on Insight Portal Information must be u/s 147/148, Not Section 153C: Delhi HC [Read Order]")
Gujarat HC dismisses Writ Petition as on Failure to Prove no Satisfaction Note recorded by AO prior to Issuance of Notice u/s 153C of Income Tax Act [Read Order]
The Gujarat High Court dismissed a writ petition as on failure to prove no satisfaction note recorded by the Assessing Officer ( AO ) prior to issuance of notice under Section 153C of the Income Tax...
![Gujarat HC dismisses Writ Petition as on Failure to Prove no Satisfaction Note recorded by AO prior to Issuance of Notice u/s 153C of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Gujarat-High-Court-Writ-Petition-Income-Tax-Satisfaction-Note-Failure-to-Prove-taxscan.jpg "Gujarat HC dismisses Writ Petition as on Failure to Prove no Satisfaction Note recorded by AO prior to Issuance of Notice u/s 153C of Income Tax Act [Read Order]")
Failure to make a note in file of person searched does not vitiate proceedings u/s 153C of Income Tax Act: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) observed that failure to make a note in file of person searched does not vitiate proceedings under Section 153C of Income Tax Act,...
![Failure to make a note in file of person searched does not vitiate proceedings u/s 153C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-Bangalore-vitiate-proceedings-Income-Tax-Appellate-Tribunal-Tax-news-taxscan.jpg "Failure to make a note in file of person searched does not vitiate proceedings u/s 153C of Income Tax Act: ITAT [Read Order]")
Proceedings u/s 153 C of Income Tax Act is not Valid in Absence of Incriminating material: Delhi HC [Read Order]
The Delhi High Court proceedings under section 153 C of the Income Tax Act, 1961 are not valid in the absence of incriminating material. The appellant/revenue is the order dated 24.03.2017 passed...
![Proceedings u/s 153 C of Income Tax Act is not Valid in Absence of Incriminating material: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Incriminating-material-Income-Tax-Act-Delhi-High-Court-Income-Tax-Incriminating-Tax-News-TAXSCAN.jpg "Proceedings u/s 153 C of Income Tax Act is not Valid in Absence of Incriminating material: Delhi HC [Read Order]")
Notice Issued u/s 153C without Granting Opportunity to Assessee for Objection not Valid: Delhi HCÂ [Read Order]
The Delhi High Court has held that notice issued under Section 153C of the Income Tax Act, 1961 without granting the opportunity to the assessee for objection is not valid. A search and survey...
![Notice Issued u/s 153C without Granting Opportunity to Assessee for Objection not Valid: Delhi HCÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Notice-Opportunity-Assessee-Objection-Delhi-High-Court-Taxscan.jpg "Notice Issued u/s 153C without Granting Opportunity to Assessee for Objection not Valid: Delhi HCÂ [Read Order]")
Dumb Documents found from Third Party does not contain Assessee’s Name, No Addition u/s 153C: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no addition could be made under Section 153C of the Income Tax Act 1961 as the dumb documents found from the third party were...
![Dumb Documents found from Third Party does not contain Assessee’s Name, No Addition u/s 153C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Dumb-Documents-Documents-Third-Party-Assessees-Name-Assessee-Addition-ITAT-Taxscan.jpg "Dumb Documents found from Third Party does not contain Assessee’s Name, No Addition u/s 153C: ITAT [Read Order]")
Assessment u/s 153C is unsustainable in the Absence of Recovery of Incriminating Materials: Kerala HC [Read Judgment]
The division bench of the Kerala High Court in a recent decision, ruled that an assessment made under section 153C of the Income Tax Act, 1961 cannot be justified on ground that no incriminating...
