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
Saima
Aug 18, 2026
Premium
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
Also Read
ITAT Invalidates Entire Reassessment Proceedings After Issuance of Section 148 Notice After Statutory Time Limit Prescribed Under LawITAT Deletes Rs 2.67 Crore Section 68 Addition, Rejects Retrospective Source-of-Source RequirementITAT Holds SBI Not in Default for Non-Deduction of TDS on LFC During Interim ProtectionIncome Tax Officials Conduct Survey at Maharajganj Municipal Cooperative Bank, Examine Large Accounts, Loans and Suspicious Transactions
About Author
Saima
Content Writer
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.
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.
StudyCafe
Delhi, Delhi, India
519My Recent Articles
- ITAT Holds SBI Not in Default for Non-Deduction of TDS on LFC During Interim Protection
- High Court Holds GST Notices and Orders Valid Despite No Visible Digital Signature
- ITAT Remits Rs.49.55 Lakh Agricultural Income Addition to CIT(A)
- ITAT Remits Profit Estimation and Salary Disallowance Matter for Fresh Adjudication
- ITAT Deletes Additions Against Jaya Bachchan Over Alleged Noida Property Cash Receipt
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts