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Income Tax | Deemed Search After 1 April 2021 Invalidates Section 153C Notice: ITAT Delhi

30 Sept 2026 · 30 Sept 2026By CA Vijayakumar ShettySource: TaxGuru

ITAT Delhi quashed Section 153C notices as Revenue failed to prove seized material was handed over before 1 April 2021. The post Deemed Search After 1 April 2021 Invalidates Section 153C Notice: ITAT Delhi appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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