Assessment u/s 153A - When the search u/s 132 was conducted and ...

Case Laws Income Tax

January 11, 2019

Assessment u/s 153A - When the search u/s 132 was conducted and to be valid, the warrant and notice should be issued in the name of the successor only whereas these, in the present case, had been issued in the name of Nahar Enterprises, a non-existent entity which could not be said to be mere clerical mistake.

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Assessment u/s 153A - When the search u/s 132 was conducted and ...

Case Laws Income Tax

January 11, 2019

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