Assessment u/s 153C Does Not Authorize Penalty Jurisdiction u/s 271AAB Without Search u/s 132.

In the absence of search u/s 132, the consequential or incidental assessment proceedings u/s 153C will not entitle the AO to usurp jurisdiction u/s 271AAB for the purposes of imposition of penalty. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X