Assessment u/s 153A - Undisputedly, the document on the basis of ...

Case Laws Income Tax

January 2, 2024

Assessment u/s 153A - Undisputedly, the document on the basis of which addition has been made was not recovered from the search upon assessee but from the premises of M/s. Zoom Developers Pvt. Ltd. In such circumstances, assessment should have been framed u/s 153C of the Act following the proper procedure as per section 153C of the Act. - Assessment u/s 153A is invalid - AT

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Assessment u/s 153A - Undisputedly, the document on the basis of ...

Case Laws Income Tax

January 2, 2024

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