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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

If a document is found in the course of the search, Section 153A ...


Income Tax Act Section 153A: AO Must Issue Notices for Six Prior Years' Returns When Documents Found in Search.

August 14, 2012

Case Laws     Income Tax     HC

If a document is found in the course of the search, Section 153A is triggered & it is mandatory for the AO to issue notices u/s 153A calling upon the assessee to file returns for the six AYs prior to the year in which the search took place - HC

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