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2016 (1) TMI 1352 - AT - Income TaxAssessment u/s 153A - Held that:- Additional legal ground raised by the assessee for AY 2006-07 that search assessment was ab initio void as the original assessment remained unabated cannot be accepted in as much as the 143(3) assessment is completed after search only. A technical ground could have been raised as to how the assessment u/s 143(3) can be framed when 153A assessment is pending; be that as it may since no such ground is raised the additional ground does not help the cause of the assessee. However it helps the assessee’s case for AY 2006-07 to the limited extent that no additions in the search assessment can be made when no incriminating material is found on or relied on. Consequently, additional ground raised by assessee is dismissed with above observations.
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