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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Validity of Assessment made u/s 158BC – Warrant of authorization ...


Assessment Validity Challenged: Warrant Not in Assessee's Name; CIT(A) Deleted Addition Without Reviewing Seized Materials.

January 7, 2014

Case Laws     Income Tax     AT

Validity of Assessment made u/s 158BC – Warrant of authorization not issued in the name of assessee – CIT(A) committed an error in deleting the addition without considering the seized materials which were available on record - AT

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