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2014 (2) TMI 29 - HC - Income TaxValidity of assessment u/s 153A - Held that:- The Tribunal came to a factual finding that no search authorization was produced - This was necessary because the Assessing Officer had made contradictory references to the assessee being subjected to search or not - In absence of a search authorization, the Tribunal correctly held that assessment orders under section 153A could not have been passed - Section 124 pertains to jurisdiction of the Assessing Officers which has no relevance in so far as the inherent jurisdiction for passing an order of assessment under section 153A of the Act is concerned - Decided against Revenue.
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