Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 4 - AT - Income TaxAssessment u/s 153A of the Act - How the assessment to be done when there in pendency and no incriminating documents found – Held that:- Assessment to be done on the original figures of final assessment – Reliance has been placed upon the case of ACIT vs Pratibha Industries Ltd. [2012 (12) TMI 760 - ITAT MUMBAI], wherein, it has been held that in case there is no incriminating material, in such a case assessment u/s 143(3) read with 153A shall be made at the original figure of finalized assessment - Directed the AO to frame the assessment afresh.
|