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Delhi ITAT: Post-1 April 2021 Deemed Search Invalidates Section 153C Notice & Assessment

18 Aug 2026 · 18 Aug 2026By CA Vijayakumar Shetty

Delhi ITAT quashed Section 153C notice and assessment where the relevant search initiation for the other person fell after 1 April 2021. The post Delhi ITAT: Post-1 April 2021 Deemed Search Invalidates Section 153C Notice & Assessment appeared first on TaxGuru .

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