The ITAT held that initiation of proceedings u/s 153C requires ...

ITAT rules Section 153C proceedings invalid without Assessing Officer's Section 65B certificate for record authenticity.

January 13, 2025

Case Laws Income Tax AT

The ITAT held that initiation of proceedings u/s 153C requires the Assessing Officer to obtain a certificate verifying the veracity and reliability of the record. In the absence of such compliance and a certificate u/s 65B of the Evidence Act, 1872, which is mandatory, the action of the Assessing Officer to initiate proceedings u/s 153C was improper. Accordingly, the relevant ground raised by the assessee was allowed.

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The ITAT held that initiation of proceedings u/s 153C requires ...

ITAT rules Section 153C proceedings invalid without Assessing Officer's Section 65B certificate for record authenticity.

January 13, 2025

Case Laws Income Tax AT

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