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2017 (4) TMI 347 - AT - Income TaxInitiation of the proceedings u/s 153A - Held that:- In the present case, it is an admitted fact no incriminating material was found during the course of search and the time limit to frame the assessment u/s 143(3) of the Act lapsed much before the search which took place on 07.01.2010 while the time period to issue the notice u/s 143(2) of the Act was only upto 30.09.2009. In the instance case, it is an admitted fact that the AO while framing the assessment u/s 153A of the Act made the addition without any incriminating material found during the course of search. - Decided in favour of assessee
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