Assessment u/s 153A - Section 153A of the Act was attracted and ...

Income Tax Assessment u/s 153A After Search at Assessee's Residence; No Section 153C Proceedings Needed.

May 1, 2020

Case Laws Income Tax HC

Assessment u/s 153A - Section 153A of the Act was attracted and accordingly, assessment u/s 153A read with Section 143(3) of the Act had been framed. Since the search had taken place at the residence of the assessee as well, thus, no proceedings for framing assessment u/s 153C of the Act arose.

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Assessment u/s 153A - Section 153A of the Act was attracted and ...

Income Tax Assessment u/s 153A After Search at Assessee's Residence; No Section 153C Proceedings Needed.

May 1, 2020

Case Laws Income Tax HC

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