Validity of assessment proceedings initiated u/s 153C – since ...
Section 153C Proceedings Invalid Due to Lack of Reference to Assessee in Seized Material.
September 7, 2014
Case Laws Income Tax AT
Validity of assessment proceedings initiated u/s 153C – since the seized material has no reference to the assessee, it cannot be considered to be belonging to the assessee for enabling the initiation of proceedings u/s 153C of the Act - AT
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