Validity of assessment made u/s 153C - authorization letter does ...

Assessment Invalid: Section 153C Lacks Assessee Details, No Relevant Seizure Found During Search.

August 21, 2015

Case Laws Income Tax AT

Validity of assessment made u/s 153C - authorization letter does not contain names and address of the assessees - Panchnama also shows that search at residential premises nothing related to the assessee's in question was seized. - assessment against the assessee is invalid - AT

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Validity of assessment made u/s 153C - authorization letter does ...

Assessment Invalid: Section 153C Lacks Assessee Details, No Relevant Seizure Found During Search.

August 21, 2015

Case Laws Income Tax AT

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