Income Tax Act, 1961 with Section 153C

Supreme Court clarifies assessment period for third parties in search cases under Section 153C of the Income Tax Act: Commissioner of Income Tax vs. Jasjit Singh (26 September 2023)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 153A, Income Tax Act, 1961 with Section 153C, Search and Seizure

Supreme Court Clarifies Assessment Period for Third Parties in Search Cases LEGAL ISSUE: Determination of the relevant date for calculating the assessment period for third parties whose documents are seized during a search of another entity, under Section 153C of the Income Tax Act, 1961. CASE TYPE: Income Tax Law Case Name: Commissioner of Income […]

Supreme Court clarifies assessment period for third parties in search cases under Section 153C of the Income Tax Act: Commissioner of Income Tax vs. Jasjit Singh (26 September 2023) Read Post »

Section 153C of the Income Tax Act: Supreme Court clarifies applicability to searches before June 2015

/ B.V. Nagarathna, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 153A, Income Tax Act, 1961 with Section 153C, Judges, M.R. Shah

Supreme Court Clarifies Scope of Section 153C of Income Tax Act for Searches Before June 2015 LEGAL ISSUE: Applicability of amended Section 153C of the Income Tax Act, 1961 to searches conducted before the amendment date. CASE TYPE: Income Tax Law Case Name: Income Tax Officer vs. Vikram Sujitkumar Bhatia [Judgment Date]: April 6, 2023

Section 153C of the Income Tax Act: Supreme Court clarifies applicability to searches before June 2015 Read Post »

Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020)

/ Ashok Bhushan, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 153C, Judges, M.R. Shah, Search and Seizure

Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020) LEGAL ISSUE: Whether the Assessing Officer complied with the mandatory requirements of Section 153C of the Income Tax Act, 1961 before initiating proceedings against a third party based on seized documents. CASE TYPE: Income Tax Law, Search

Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020) Read Post »

Supreme Court clarifies the validity of Section 153C Income Tax Act notices in search cases: Commissioner of Income Tax-III vs. Sinhgad Technical Education Society (29 August 2017)

/ A.K. Sikri, Ashok Bhushan, Income Tax Act, 1961, Income Tax Act, 1961 with Section 12AA, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 153C, Judges

LEGAL ISSUE: Validity of proceedings initiated under Section 153C of the Income Tax Act, 1961, concerning the requirement of seized documents to pertain to the assessment years in question. CASE TYPE: Income Tax Law Case Name: Commissioner of Income Tax-III, Pune vs. Sinhgad Technical Education Society [Judgment Date]: 29 August 2017 Date of the Judgment:

Supreme Court clarifies the validity of Section 153C Income Tax Act notices in search cases: Commissioner of Income Tax-III vs. Sinhgad Technical Education Society (29 August 2017) Read Post »

Section 153C of the Income Tax Act: Supreme Court clarifies procedure in search cases: Commissioner of Income Tax vs. Vijaybhai N. Chandrani (2013)

/ Assessment Procedure, Dipak Misra, H.L. Dattu, Income Tax Act, 1961, Income Tax Act, 1961 with Section 153C, Judges, Search and Seizure

Date of the Judgment: July 18, 2013 Citation: 2013 INSC 509 Judges: H.L. Dattu, J., Dipak Misra, J. Can an assessee directly challenge a show cause notice issued under Section 153C of the Income Tax Act, 1961 in a writ petition? The Supreme Court of India addressed this procedural question in a batch of appeals.

Section 153C of the Income Tax Act: Supreme Court clarifies procedure in search cases: Commissioner of Income Tax vs. Vijaybhai N. Chandrani (2013) Read Post »

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