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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Validity of proceeding u/s. 153C - protective assessment - The ...

Case Laws     Income Tax

February 24, 2021

Validity of proceeding u/s. 153C - protective assessment - The seized material leads to the satisfaction that it has a bearing on the determining of the total income of the assessee at least for the assessment years for which the assessee did not file any return of income. Accordingly, do not find any substance or merit in this contention of the assessee - AT

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