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2011 (8) TMI 1238 - AT - Income TaxValidity of assessment u/s 153A r w s 153B - Held that:- CIT(A) was not correct in law in holding that assessment for the previous year in which search took place or requisition was made had to be completed under the normal provisions of the Act. Considering the above reported decision of the Tribunal, we are of the opinion, the additional ground, which is legal in nature and raised by the assessee’s counsel for the first time before us is admitted and adjudicated in favour of the assessee making the assessment order invalid. Accordingly, the additional ground is allowed.
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