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2019 (8) TMI 1669 - AT - Income TaxValidity of Assessment u/s 153A - Reckoning date of search - AO treating the Assessment Year 2012-13 as the year of search on the premise - whether in the wake of 2nd proviso to Section 153C the date of initiation of search u/s.132 should be from the date of receiving of books of account or documents etc. by the Assessing Officer having jurisdiction over such person? - HELD THAT:- As relyig on S RRJ SECURITIES LTD. case[2015 (11) TMI 19 - DELHI HIGH COURT] we hold that the impugned Assessment Year 2012- 13 cannot be treated as year of search, and therefore, assessment could not have been framed u/s.143(3) r.w.s. 153B(1) and accordingly, assessment order passed by the Assessing Officer is declared null and void and consequently the Cross Objection of the assessee is allowed.
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