Section 153A – smeaccountant

Close-up of calculators and a sticky note labeled 'Tax Season', symbolizing tax preparation.

Delhi High Court Rules Third Party Statements Without Cross Examination Invalid for Tax Additions

Delhi High Court rules that third-party statements without cross-examination cannot sustain tax additions in completed assessments under Section 153A.

Prasenjit Bhowmik October 21, 2026

Blog

ITAT Quashes Section 153A Assessment as AY 2010-11 Fell Outside Ten-Year Block Period

Discover why the ITAT quashed a Section 153A assessment for AY 2010-11, ruling it fell outside the ten-year block period.

Prasenjit Bhowmik June 1, 2026