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2022 (1) TMI 279 - AT - Income TaxValidity of assessment u/s 153A r.w.s.153C - assessment within the-period of preceding six years - Whether search year in the case of the assessee is A.Y. 2018-19 and not impugned A.Y. 2016-17 ? - HELD THAT:- In the present case, it is undisputed fact that the document has been handed over to the Assessing Officer of assessee on 01.12.2017 which falls in the A.Y. 2018-19, therefore the search year will be 2018-19 and the year under consideration will be part of preceding six assessment years for which Assessing Officer was required to issue notice u/s. 153C of the Act and which he has not done and assessment order passed by Assessing Officer u/s. 143(3) is not in accordance with law and therefore is null and void and all additions made are liable to be deleted and are ordered to be deleted. - Decided in favour of assessee.
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