Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 66 - ITAT MUMBAIAssessment u/s.153C OR assessment order u/s. 144 - date of initiation of search in case of “other person‟ - Last date which can be assumed safely being the “date of search‟ in case of the assessee i.e. “other person‟ - HELD THAT:- As the facts in the case of the assessee as well as the facts in the case of the Global Papers Impex Ltd [2022 (9) TMI 1141 - ITAT MUMBAI] are identical, respectfully following the decision we also quash assessment order for A.Y. 2010-11 passed by the ld. AO u/s. 144 of the Act. Accordingly, Ground No. 1 of the appeal of the assessee is allowed.
|