Section 153C Proceedings After 1 April 2021 Are Void — ITAT Delhi Follows Madras HC’s Harigovind Ruling
Can Section 153C proceedings initiated after 1 April 2021 survive? The ITAT Delhi ruling, following the Madras High Court’s Harigovind decision, examines the validity of such proceedings and the impact of the 1 April 2021 cut-off. Read the key findings and what they mean for Section 153C assessments.