The Assessing Officer, instead of complying with the provisions ...

Case Laws Income Tax

December 25, 2015

The Assessing Officer, instead of complying with the provisions of section 153C, proceeded with the reassessment under section 147/148 which is not applicable to search cases. Therefore, the impugned assessment order passed u/s 143(3), r.w.s. 147 of the Income tax Act, 1961 is illegal, arbitrary and without any jurisdiction - AT

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The Assessing Officer, instead of complying with the provisions ...

Case Laws Income Tax

December 25, 2015

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