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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Maintainability of the assessment u/s 153C of the Act - The date ...


Assessment Validity u/s 153C Hinges on When AO Receives Relevant Books or Documents for Jurisdiction.

January 21, 2015

Case Laws     Income Tax     AT

Maintainability of the assessment u/s 153C of the Act - The date on which this exercise is done would be considered as the date of receiving the books of account or document by the AO having jurisdiction over such other person. - AT

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