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2019 (4) TMI 1165 - AT - Income TaxAssessment u/s 153A - jurisdiction of AO to assess the assessee for the year under consideration on the basis of subsequent search - issues attained finality by the order of the Settlement Commission for assessment year covered in first search - DR contended that disclosure before the Settlement Commission was not true and correct and, therefore, the AO was well within his power to frame the assessment u/s 153A - HELD THAT:- Revenue is free to approach the Income Tax Settlement Commission as held by the Hon'ble High Court of Delhi M/S. OMAXE LTD. AND ANOTHER VERSUS DEPUTY COMMISSIONER OF INCOME TAX AND ANOTHER [2014 (5) TMI 147 - DELHI HIGH COURT]. Respectfully following the judgments of the Hon'ble Delhi High Court [supra], we hold that the assessment order framed u/s 153A of the Act is without jurisdiction and deserves to be quashed.
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