Inclusion of AY in which search was conducted into the period of ...

Assessment Year of Search Must Be Included in Six-Year Review; 2008-09 to Be Assessed u/s 153A/153C.

December 1, 2017

Case Laws Income Tax AT

Inclusion of AY in which search was conducted into the period of 6 assessment years - recording of satisfaction during the next year - assessment for assessment year 2008-09 should have been completed u/s 153A read with 153C and not as regular assessment u/s 143(3), by treating the A.Y. 2008-09 as year of search. - AT

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Inclusion of AY in which search was conducted into the period of ...

Assessment Year of Search Must Be Included in Six-Year Review; 2008-09 to Be Assessed u/s 153A/153C.

December 1, 2017

Case Laws Income Tax AT

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