![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]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076390-2044201-mechanical-itat-assessment-application-of-mind-taxscan.webp "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]")
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...
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part IX]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064348-half-yearly-tax-digest-2025-half-yearly-tax-digest-tax-digest-2025-supreme-court-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part IX]")
![S.153C Orders issued Based on Third-Party Search Materials: Madras HC directs Assessee to Approach Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Third-Party-Search-Materials-Section-153C-Orders-Madras-HC-taxscan.jpg "S.153C Orders issued Based on Third-Party Search Materials: Madras HC directs Assessee to Approach Appellate Authority [Read Order]")
![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]](https://www.taxscan.in/wp-content/uploads/2025/05/Limitation-Period-Document-Transfer-from-AO-Delhi-HC-taxscan.jpg "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]")
![ITAT Condones 450-Day Delay in Income Tax Appeal Filing Due to Former CAs Oversight [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Condones-Delay-Income-Tax-Appeal-Filing-Income-Tax-taxscan.jpg "ITAT Condones 450-Day Delay in Income Tax Appeal Filing Due to Former CAs Oversight [Read Order]")
S. 153C Reassessment Invalid without Incriminating Evidence, Two-Tier AO Satisfaction Required Even Before 2015 Amendment: Delhi HC [Read Order]
In a recent judgment, the Delhi High Court ruled that the reassessment proceedings initiated under Section 153C of the Income Tax Act were invalid as no incriminating material and that even before...
![S. 153C Reassessment Invalid without Incriminating Evidence, Two-Tier AO Satisfaction Required Even Before 2015 Amendment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Reassessment-Delhi-High-Court-Section-153C-of-the-Income-Tax-Act-Taxscan.jpg "S. 153C Reassessment Invalid without Incriminating Evidence, Two-Tier AO Satisfaction Required Even Before 2015 Amendment: Delhi HC [Read Order]")
ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT )deleted the ₹9,640 disallowance for Life Insurance Corporation of India ( LIC ) premium deduction after the Assessing Officer ( AO ) accepted...
![ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/itat-Deduction-Disallowance-LIC-Premiums-Additional-Evidence-income-tax-act-tax-assessment-tax-deduction-taxscan.jpg "ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]")
No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenue's Appeal [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal filed by the revenue as the bench was of the opinion that the addition of Rs. 14.3 crores made...
![No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/TAT-Income-Tax-Appellate-Tribunal-ITAT-Delhi-No-Incriminating-Evidence-ITAT-dismisses-Revenues-Appeal-taxscan.jpg "No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenues Appeal [Read Order]")
No Issuance of Income Tax Notice Beyond 10 years from Relevant Assessment Year as per S.149 r/w 153C: Delhi HC [Read Order]
The High Court of Delhi recently allowed a Petition filed against the Revenue holding that Income Tax Reassessment Notice may not be issued beyond a period of 10 years from the relevant Assessment...
![No Issuance of Income Tax Notice Beyond 10 years from Relevant Assessment Year as per S.149 r/w 153C: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/No-Issuance-of-Income-Tax-Notice-Relevant-Assessment-Year-S.149-rw-153C-Delhi-HC-TAXSCAN.jpg "No Issuance of Income Tax Notice Beyond 10 years from Relevant Assessment Year as per S.149 r/w 153C: Delhi HC [Read Order]")
Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment order, clarifying that the both the Assessing Officer and Commissioner of Income Tax (Appeals)...
![Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/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.jpg "Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]")
Unsigned Excel Sheet without Corroboration Fails as Evidence in S. 153C Income Tax Proceedings: Gujarat HC dismisses Revenue’s Appeal [Read Order]
The Gujarat High Court dismissed the appeal filed by the revenue citing that there is no base for initiating proceedings under Section 153C of the Income Tax Act. The court stated that an unsigned...
![Unsigned Excel Sheet without Corroboration Fails as Evidence in S. 153C Income Tax Proceedings: Gujarat HC dismisses Revenue’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Income-Tax-Gujarat-High-Court-Gujarat-HC-Income-Tax-Proceedings-Section-153C-Income-Tax-Act-Unsigned-Excel-Sheet-TAXSCAN.jpg "Unsigned Excel Sheet without Corroboration Fails as Evidence in S. 153C Income Tax Proceedings: Gujarat HC dismisses Revenue’s Appeal [Read Order]")
ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) deleted the addition made under Section 69 of the Income Tax Act, 1961 without considering the evidence related to agreement of...
![ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Income-tax-ITAT-Delhi-Section-69-of-the-Income-Tax-Act-tax-news-Taxscan.jpg "ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]")