Assessment u/s 153C - The satisfaction note by the Assessing ...

High Court Affirms Section 153C Compliance: Seized Documents Belong to Assessee, Not Searched Individual.

March 7, 2020

Case Laws Income Tax SC

Assessment u/s 153C - The satisfaction note by the Assessing Officer clearly states that the documents so seized belonged to the other person – the assessee and not the searched person. Thus, the High Court is justified in observing that the requirement of Section 153C has been fulfilled. - SC

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Assessment u/s 153C - The satisfaction note by the Assessing ...

High Court Affirms Section 153C Compliance: Seized Documents Belong to Assessee, Not Searched Individual.

March 7, 2020

Case Laws Income Tax SC

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