Just because an assessment u/s 153(3) has not been made or no ...
High Court: Lack of Section 153(3) Assessment Doesn't Invalidate Minor's Income When Clubbed with Parent's Interest Income.
November 30, 2013
Case Laws Income Tax HC
Just because an assessment u/s 153(3) has not been made or no scrutiny has been made, the income of the minor could not be disbelieved, when the interest was clubbed in the hands of father - HC
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