Assessment u/s 153C and 153A - date referred under proviso to ...

Case Laws Income Tax

October 13, 2023

Assessment u/s 153C and 153A - date referred under proviso to Section 153(1) - In that event if the date would virtually “relate back” as is sought to be contended by the revenue, (to the date of the seizure), the prejudice caused to the third party, who would be drawn into proceedings as it were unwittingly (and in many cases have no concern with it at all), is dis-proportionate. - SC

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Assessment u/s 153C and 153A - date referred under proviso to ...

Case Laws Income Tax

October 13, 2023

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