Unabated Section 153C Assessment Cannot Be Reopened Without Incriminating Material: ITAT:

Unabated Section 153C Assessment Cannot Be Reopened Without Incriminating Material: ITAT

The ITAT held that no addition can be made in an unabated Section 153C assessment unless it is based on incriminating material seized during the search.

ITAT Grants Relief in Unabated Section 153C Assessment

authorVanshika vermadateAug 3, 2026
Last update on Aug 3, 2026
Premium

Unabated Section 153C Assessment Cannot Be Reopened Without Incriminating Material: ITAT

The ITAT held that no addition can be made in an unabated Section 153C assessment unless it is based on incriminating material seized during the search.

Also Read

ITAT Allows Rs 3.60 Crore Loan Repayment as Application of Income Under Section 11ITAT Remands Penny Stock LTCG Exemption Case to AO for Fresh Verification of Documentary EvidenceITAT Orders Fresh Assessment After Accepting Additional Documentary EvidenceITAT Remands Case for Fresh Assessment After Finding Assessee’s Submissions Were Not Properly Considered

About Author

LinkedIn

Vanshika verma

Content Writer

Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Studycafe
Delhi, Delhi, India
1686
Up Next

Loading suggestions…

Recent Posts

ITAT Allows Rs 3.60 Crore Loan Repayment as Application of Income Under Section 11Premium

High Court Directs Custom Dept to Shift Accused to KIMS Hospital for Medical Treatment under Police EscortPremium

CBI Court Sentences Eight Accused to 10 Years Rigorous Imprisonment in Rs 1.97 Crore SBI Loan Fraud Case

All Posts

ITAT Remands Penny Stock LTCG Exemption Case to AO for Fresh Verification of Documentary Evidence

ITAT Orders Fresh Assessment After Accepting Additional Documentary Evidence

ITAT Remands Case for Fresh Assessment After Finding Assessee’s Submissions Were Not Properly Considered

View All

Tags

ITAT

StudyCafe Membership

For More details about Membership Click Join Membership Button