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Assessment u/s 153C - Satisfaction Note for issue of notice u/s ...


Court Rules Section 153C Notice Unwarranted; Documents Found Not Incriminating Due to Issuing Authority Status.

September 29, 2022

Case Laws     Income Tax     HC

Assessment u/s 153C - Satisfaction Note for issue of notice u/s 153C - the recovery of the annual report and the share certificate of the Petitioner from premises of Minda Group cannot be considered to be incriminating documents. After all, the Minda Group was not a third party but the issuing authority of the share certificates. I - HC

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