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
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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
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