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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

The Revenue’s emphasis for treating the assessee’s section 153A ...


Section 153A Return Deemed Valid Despite Revenue's Argument; Assessing Officer Evaluates Disallowances and Additions.

January 13, 2020

Case Laws     Income Tax     AT

The Revenue’s emphasis for treating the assessee’s section 153A return as belated is without any merit since the same was very much treated as a valid one as per the assessment order and more so, in view of the fact that the Assessing Officer made other disallowance/additions on merits as well

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