Alka Ajit Shah Vs ITO (ITAT Mumbai)
Case ke facts
Alka Ajit Shah ka case tha. Reassessment Rs.16.20 lakh ka tha. Department ne third-party search material ke basis pe case khola par section 153C ke process ko follow nahi kiya.
Mudda (Issue)
Kya third-party search ke basis pe bina section 153C follow kiye reassessment valid hai?
Faisla (Held)
ITAT ne reassessment khatam kar diya. Bola jab bhi third-party search material ho toh procedure section 153C ka follow karna padta hai.
Practical takeaway
Agar aapke case me kisi aur party ke search documents ki wajah se assessment khuli hai toh check karo section 153C ki procedure puri hui ya nahi.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-15.