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2016 (9) TMI 1151 - AT - Income TaxValidity of proceedings u/s 153A - computing the six assessment years for assessing / reassessing u/s 153C - Held that:- The reference to the date of search in cases of “other person” where warrant of authorization was not issued, the date of receipt of the documents by the AO of the “other person” constitutes the “date of search” for the purpose of computing the six assessment years for assessing / reassessing u/s 153C of the Act. In the present case, the date of receipt of the documents is 13.12.2006, which relates to the AY 2007-2008. In view of the provisions of clause (b) of section 153A(1) of the Act, the “six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted” . Therefore, the assessment year in which the documents are received by the AO of the "other person‟ is NOT required to be made u/s 153C of the Act. Thus the assessment for the AY 2006-07, which was made u/s 143(3) of the Act, is required to be quashed on technical grounds.
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