The assessment completed cannot be held as bad in law on the ...

Section 153A Assessment Valid Without New Search Material; Supports Six-Year Independent Completion of Assessments.

July 27, 2013

Case Laws Income Tax AT

The assessment completed cannot be held as bad in law on the issue that there was no material found during the course of search as the assessment has been completed u/s 153A, which is a new provision in the law by which it has been provided that the assessment for six years has to be completed independently - AT

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The assessment completed cannot be held as bad in law on the ...

Section 153A Assessment Valid Without New Search Material; Supports Six-Year Independent Completion of Assessments.

July 27, 2013

Case Laws Income Tax AT

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