When a notice u/s 153A is issued, it enables the department to ...
Tax Department Can Reassess Six Prior Years Without Incriminating Evidence u/s 153A.
March 5, 2019
Case Laws Income Tax HC
When a notice u/s 153A is issued, it enables the department to carry out re-assessment or assessment with respect to the six immediate prior years and the year in which the search is carried out. This does not require any incriminating material recovered on search relating to those prior years.
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