Validity of Assessments made u/s 153C - The A.O. has not ...

April 7, 2021

Case Laws Income Tax AT

Validity of Assessments made u/s 153C - The A.O. has not followed the proviso to Section 153C of the I.T. Act. No satisfaction note have been recorded in the case of person searched and no notice under section 153C have been issued to the assessee. - Resultantly, all additions stand deleted. - The assessment order is set aside - AT

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Validity of Assessments made u/s 153C - The A.O. has not ...

April 7, 2021

Case Laws Income Tax AT

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