Assessment u/s 153C Or 148 - it cannot be said that the ...

Officer's Decision Not to Invoke Section 153C of Income Tax Act Upheld Due to Unmet Conditions in Unique Case.

January 17, 2022

Case Laws Income Tax AT

Assessment u/s 153C Or 148 - it cannot be said that the Assessing officer has to necessarily exercise jurisdiction u/s 153C of the Act as the same is subject to satisfaction of various conditions as we have discussed supra and which have not been fulfilled in the instant case. We are therefore of the considered view that in the peculiar facts and circumstances of the present case, there is no infirmity in action of the Assessing officer in not initiating the proceedings u/s 153C. - AT

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Assessment u/s 153C Or 148 - it cannot be said that the ...

Officer's Decision Not to Invoke Section 153C of Income Tax Act Upheld Due to Unmet Conditions in Unique Case.

January 17, 2022

Case Laws Income Tax AT

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