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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

The AO has grossly erred in not issuing notice u/s 153C and in ...


Assessing Officer's Error: Missed Notice u/s 153C, Incorrect Assessment Process Ignoring Section 153A of Income Tax Act.

December 30, 2013

Case Laws     Income Tax     AT

The AO has grossly erred in not issuing notice u/s 153C and in not making asstt u/s 153C read with section 153A of the Act - The provisions of section 153C specifically exclude the applicability of provisions of section 148 - AT

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