Jurisdiction u/s 153C - incriminating evidence found in search - ...

Bank certificate isn't incriminating evidence u/s 153C, can't alter concluded assessment without unaccounted income discovery.

August 21, 2019

Case Laws Income Tax AT

Jurisdiction u/s 153C - incriminating evidence found in search - bank certificate is not an incriminating document based on which the concluded assessment can be disturbed and in absence of any incriminating evidence leading to any unaccounted income unearthed during the course of search - no jurisdiction

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Jurisdiction u/s 153C - incriminating evidence found in search - ...

Bank certificate isn't incriminating evidence u/s 153C, can't alter concluded assessment without unaccounted income discovery.

August 21, 2019

Case Laws Income Tax AT

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