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

Court Overturns Assessment Orders Due to Evidence Issues and Natural Justice Violations in Search Proceedings.

November 16, 2023

Case Laws Income Tax HC

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 ...

Court Overturns Assessment Orders Due to Evidence Issues and Natural Justice Violations in Search Proceedings.

November 16, 2023

Case Laws Income Tax HC

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