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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A - scope of assessments u/s 153C/ 153A - the ...

Case Laws     Income Tax

May 13, 2021

Assessment u/s 153A - scope of assessments u/s 153C/ 153A - the additions made in the order passed u/s 143(3) r.w.s. 153C, for the captioned assessment years which are unabated assessments, cannot be made, because same are beyond the scope of assessments u/s 153C/ 153A as the same are without any incriminating documents found during search. - AT

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