Revision u/s 263 - Assessment u/s 153A - addition of unaccounted ...

Case Laws Income Tax

May 14, 2022

Revision u/s 263 - Assessment u/s 153A - addition of unaccounted receipts found in 15 red colored notebooks - The initiation of 263 proceedings based on the invalidation of manual return filed by the assessee u/s. 153C is not proper, considering the fact that same income cannot be added in two Assessment Years. - AT

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Revision u/s 263 - Assessment u/s 153A - addition of unaccounted ...

Case Laws Income Tax

May 14, 2022

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