Assessment of other person pursuant to search - Jurisdiction ...

Assessment u/s 153C of Income Tax Act Invalid Due to Jurisdictional Issues; Documents Not Linked to Petitioner.

September 17, 2013

Case Laws Income Tax AT

Assessment of other person pursuant to search - Jurisdiction u/s 153C - it is nobody's case that the said documents belong to the petitioner. - It is not even the case that the said three documents are in the handwriting of the petitioner - Consequentially the assessment order passed must be declared as without jurisdiction - AT

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Assessment of other person pursuant to search - Jurisdiction ...

Assessment u/s 153C of Income Tax Act Invalid Due to Jurisdictional Issues; Documents Not Linked to Petitioner.

September 17, 2013

Case Laws Income Tax AT

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