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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Validity of Second (Fresh) Notice u/s 158BD - search proceedings ...


Supreme Court Confirms Validity of Second Notice u/s 158BD in Search Proceedings by Same Assessing Officer.

April 26, 2018

Case Laws     Income Tax     SC

Validity of Second (Fresh) Notice u/s 158BD - search proceedings - First notice u/s 158BC was issued to the firm - Assessing Officer, who is assessing the Firm as well as the Appellant, is the same person - - SC uphold the validity of the notice.

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