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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Validity of notice / proceedings u/s.158BD - AO of the searched ...


Notice Invalid: Wrong Section Used for Income Tax Assessment - Section 158BD vs. Section 148.

June 6, 2016

Case Laws     Income Tax     AT

Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the instant case could have been issued only u/s.148 and not u/s.158BD - AT

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