#Section 153A

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Jan 30, 2026 • 06:00 PM

Section 153A | Aggregate Undisclosed Income Must Exceed Rs.50 Lakhs for Extended Assessment : Income Tax Appellate Tribunal

ITAT Delhi holds that under Section 153A, the Rs.50 lakh threshold for extended assessment applies to cumulative undisclosed income, not per assessment year, clarifying jurisdictional limits.

Assessment Proceedings Invalid If Notice Issued to Deceased Assessee | Income Tax Act, 1961 : Income Tax Appellate Tribunal

Case Law Analysis

Jan 30, 2026 • 06:00 PM

Assessment Proceedings Invalid If Notice Issued to Deceased Assessee | Income Tax Act, 1961 : Income Tax Appellate Tribunal

ITAT Delhi quashes assessment issued to deceased assessee, holding that notices under Section 153A must be issued to legal representatives post-death.

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#Section 153A

Section 153A | Aggregate Undisclosed Income Must Exceed Rs.50 Lakhs for Extended Assessment : Income Tax Appellate Tribunal

Assessment Proceedings Invalid If Notice Issued to Deceased Assessee | Income Tax Act, 1961 : Income Tax Appellate Tribunal

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