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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Assessment u/s 153A - there are contradictory findings regarding ...

Case Laws     Income Tax

December 6, 2018

Assessment u/s 153A - there are contradictory findings regarding the action taken by the Revenue i.e. Survey and Search, and further in the absence of any documentary proof submitted by the Revenue to prove that the search warrant was issued in the name of the assessee the assessment made u/s. 143(3) r.w.s. 153A is bad in law and void ab-initio.

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