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Income Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Assessment u/s 153A - it is clear that the Assessing Officer ...

Case Laws     Income Tax

November 27, 2021

Assessment u/s 153A - it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings establishes that the finalized assessments are contrary to the material unearthed during the course of 153A proceedings - HC

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