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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Assessment u/s 153A - additions in unabated assessments - ...

Case Laws     Income Tax

March 6, 2019

Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132 - no addition/disallowance was called in assessment year in which no incriminating material was found during the course of search at the premises of the assessee if the time limit of issuance of notice u/s 143(2) stood expired before the date of conducting search u/s 132.

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