Validity of assessment u/s 153C - The only mistake on the part ...

Mistake in Citing Section 153A Instead of 153C Doesn't Invalidate Notice Due to Section 292B Provisions.

June 21, 2017

Case Laws Income Tax AT

Validity of assessment u/s 153C - The only mistake on the part of the AO is in mentioning section 153A instead of 153C. In the facts of the preset case, the provisions of section 292B clearly come into play - Notice cannot be invalidated.

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Validity of assessment u/s 153C - The only mistake on the part ...

Mistake in Citing Section 153A Instead of 153C Doesn't Invalidate Notice Due to Section 292B Provisions.

June 21, 2017

Case Laws Income Tax AT

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