Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
‘Beyond Scope’ of Section 153A: ITAT quashes Assessment Order
Appeal Against OrderIncome Tax
The Income Tax Appellate Tribunal (ITAT) quashed an assessment order issued under Section 153A, ruling that the order exceeded the scope of the section. The tribunal found that the assessment was not based on any incriminating material found during a search, as required under Section 153A. This decision highlights the limitations of tax authorities in reassessing income and protects taxpayers from arbitrary assessments.
