Assessment u/s 153A - AO has no jurisdiction to make or to ...
Assessing Officer Can't Conduct Broad Inquiries for Escaped Income in Section 153A Reassessment Proceedings.
October 15, 2013
Case Laws Income Tax AT
Assessment u/s 153A - AO has no jurisdiction to make or to resort to roving and fishing inquiries to find out whether any income has escaped assessment during these reassessment proceedings. - AT
View Source