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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Assessment u/s 153A - In respect of unabated assessments, the ...


Assessing Officer Can Maintain Unabated Assessment u/s 153A Without New Incriminating Evidence Found in Search.

October 4, 2018

Case Laws     Income Tax     AT

Assessment u/s 153A - In respect of unabated assessments, the legislature had conferred powers on the AO to just follow the assessments already concluded unless there is an incriminating material found in the search to disturb the said concluded assessment

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