Assessment u/s 153A r.w.s. u/s 143(3) - Search and seizure ...

Case Laws Income Tax

November 16, 2023

Assessment u/s 153A r.w.s. u/s 143(3) - Search and seizure proceedings - admissibility of primary and secondary evidence - Reliance on the statement of employees - In view of the violation of the principles of natural justice and also due to the non compliance of Section 65(B) of the Indian Evidence Act, this Court feels that it is a fit case for setting aside the assessment orders. - HC

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Assessment u/s 153A r.w.s. u/s 143(3) - Search and seizure ...

Case Laws Income Tax

November 16, 2023

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