ITAT Rules that Section 153C Cannot Be Invoked Where the Date of Search for 'Other Person' Falls After 1 April 2021:
The ITAT Bangalore has held that proceedings initiated under Section 153C are without jurisdiction where the date of initiation of search falls on or after 1 April 2021.
ITAT Quashes Section 153C Assessments
Saima
Jul 26, 2026
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ITAT Rules that Section 153C Cannot Be Invoked Where the Date of Search for 'Other Person' Falls After 1 April 2021
The ITAT Bangalore has held that proceedings initiated under Section 153C are without jurisdiction where the date of initiation of search falls on or after 1 April 2021.
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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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