Assessments under Section 153A - whatever was recovered during ...
High Court Rules Section 153A Assessments Invalid Due to Evidence Destruction in Fire, Unavailable for Officer's Review.
August 21, 2015
Case Laws Income Tax HC
Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments - assessment is not sustainable - HC
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