ITAT Quashes Section 147 Reassessment Proceedings, Holds Income Tax Dept Must Follow Section 153C After Third-Party Search:
ITAT held that the Income Tax Department adopted the wrong legal procedure by reopening the assessments under Section 147 instead of proceeding under Section 153C.
ITAT Strikes Down Reopening of Assessments for 5 Years
Saloni Kumari
Aug 8, 2026Premium
ITAT Quashes Section 147 Reassessment Proceedings, Holds Income Tax Dept Must Follow Section 153C After Third-Party Search
ITAT held that the Income Tax Department adopted the wrong legal procedure by reopening the assessments under Section 147 instead of proceeding under Section 153C.
Also Read
ITAT Quashes Rs 1.5 Lakh Penalty Under Section 271B, Cites Reasonable CauseITAT Gives Taxpayer One More Opportunity to Present Evidence, Remands Ex-Parte Appeal to CIT(A)ITAT Condones 185 Day Delay And Grants Fresh Opportunity to Defunct PSU Govt Proposes Major Amendments to Payment and Settlement Systems Act, 2007, and Income Tax Act, 2025
About Author
Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2551My Recent Articles
- CBIC Directs CGST Authorities to Share Data with State Mining Departments for Detecting GST Evasion in Illegal Mining Cases
- ICAI Publishes Copy of 77th Annual Report and Accounts of Institute for Year 2025-26 in Gazette of India
- Govt Proposes Major Amendments to Payment and Settlement Systems Act, 2007, and Income Tax Act, 2025
- ICAI Launches Multipurpose Empanelment Form (MEF) 2026-27 at meficai.org; File Before Aug 27
- ITAT Deletes Rs 43.04 Lakh Tax Addition, Says Mere Third-Party Records Cannot Establish Unaccounted PurchasesPremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts