Assessment u/s 153C - The Assessing Officer was not constrained ...

Assessing Officer Can Use Additional Evidence Beyond Search Findings u/s 153C for Comprehensive Evaluation.

October 15, 2013

Case Laws Income Tax AT

Assessment u/s 153C - The Assessing Officer was not constrained by the fetters of evidence found at the time of search alone. Assessment under Section 153C/153A cannot be treated on par with block assessments done under Chapter XIVB of the Act. - AT

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Assessment u/s 153C - The Assessing Officer was not constrained ...

Assessing Officer Can Use Additional Evidence Beyond Search Findings u/s 153C for Comprehensive Evaluation.

October 15, 2013

Case Laws Income Tax AT

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