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2016 (7) TMI 1042 - AT - Income TaxAssessment u/s 153C - Held that:- Order passed u/s 153C are barred by the limitation and the addition has been made without any incriminating material found during the course of search assessment orders and addition therein are not sustainable. Similarly, we also hold for the above appeals for AY 2002-03 to 2005-06 and Cross objections therein that the orders u/s 153C are not sustainable as those are barred by limitation. The additions in those assessments are not sustainable as they are not based on incriminating found during the course of search. - Decided in favour of assessee
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