ITAT Quashes Section 153C Assessment as Notice Issued for Non-Existing Provision:

ITAT Quashes Section 153C Assessment as Notice Issued for Non-Existing Provision

The ITAT Delhi held that Notice under Section 153C issued after April 1, 2021 is without jurisdiction

ITAT Held Notice as Without Jurisdiction

authorSaimadateAug 18, 2026
Last update on Aug 17, 2026

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Saima

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Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
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