Assessment u/s 153C r.w.s. 143(3) of the Act OR u/s 143(3) - AO ...

Case Laws Income Tax

November 17, 2021

Assessment u/s 153C r.w.s. 143(3) of the Act OR u/s 143(3) - AO made addition to the total income of the assessee on account of undisclosed investment in construction of project solely on the basis of valuation report of the DVO which in itself is unsustainable in light of the fact that no incriminating material was found during the course of search thereby warranting such addition to the total income of the assessee. - AT

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Assessment u/s 153C r.w.s. 143(3) of the Act OR u/s 143(3) - AO ...

Case Laws Income Tax

November 17, 2021

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