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Income Tax | Section 153C Invalid Where Seized Material Reached AO After April 2021: ITAT Delhi

8 Oct 2026 · 6d agoBy CA Vijayakumar ShettySource: TaxGuru

Delhi ITAT allows both appeals as seized documents reached the non-searched person's AO in November 2022, making section 153C inapplicable. The post Section 153C Invalid Where Seized Material Reached AO After April 2021: 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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