TMI Blog2017 (8) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... Act asking him to specify the manner in which the undisclosed income, surrendered during the course of search, had been derived. The CIT (A), therefore, relying on the decisions of this Court correctly held that the jurisdictional requirement of Section 271AAA was not met and also crightly confimed by ITAT - Decided against revenue. - I. T. A. No. 400 of 2017 - - - Dated:- 18-7-2017 - JUSTICE S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention toSection 271 AAA of the Act asking him to specify the manner in which the undisclosed income, surrendered during the course of search, had been derived. The CIT (A), therefore, relying on the decisions of this Court held that the jurisdictional requirement of Section 271AAA was not met. 4. The above view has been concurred with by the ITAT. 5. In the facts and circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
