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2013 (9) TMI 1115 - AT - Income TaxAssessment u/s 153A - Held that:- No search has been conducted against the assessee and there is no validity in the action of the Assessing Officer in issuance of the notice u/s 153A of the Act under which the jurisdictional area of operation in the six assessment years immediately preceding to assessment year relevant to the previous year in which search was conducted. In such a case, where no search was conducted against a person, the period of operation to which the provisions of Section 153A are applicable cannot be determined by invoking provisions of section 153A of the Act.
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