Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 982 - DELHI HIGH COURT

2015 (8) TMI 982 - DELHI HIGH COURT - TMI - Assessment u/s 153C - Held that:- It may be noted that in the present case satisfaction note was prepared by the AO on 25th February 2010. Consequently, the finding of the ITAT in the present case that the assessment made under Section 143(1) of the Act for the AY 2009-10 was not valid, calls for no interference. No substantial question of law arises in the facts and circumstances of the present case. - ITA No. 337/2015 - Dated:- 11-8-2015 - Dr. S. Mur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2. A search and seizure operation was conducted in the case of M/s Koutons Group on 19th February 2009. Allegedly certain documents belonging to the Respondent Assessee were found. As a result, the assessment of the Assessee was centralized to the ACIT, Central Circle XI on 16th June 2009. The jurisdiction of the Assessee was transferred from Ward 25(3) to ACIT, Central Circle XI. The Assessing Officer ('AO') completed the assessment for the AY 2009-10 under Section 143(3) by treating th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ear within the period of the six assessment years shall abate shall be the date of initiation of the search under Section 132 or the requisition under Section 132A, in the case of the other person (like the Assessee in the present case) "such date will be the date of receiving the books of account or documents or assets seized or requisition by the Assessing Officer having jurisdiction over such other person. In the case of the other person, the question of pendency and abatement of the pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version