Validity of the assessment order passed u/s 153C read with ...

Section 153C Notice Invalid if AO Lacks Jurisdiction; Defect Not Fixable u/s 292B.

October 23, 2015

Case Laws Income Tax AT

Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the jurisdiction u/s 153C by the AO of such other person - notice u/s 153C issued by the AO of the person searched lacks jurisdiction which is not curable by virtue of provision of Section 292B - AT

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Validity of the assessment order passed u/s 153C read with ...

Section 153C Notice Invalid if AO Lacks Jurisdiction; Defect Not Fixable u/s 292B.

October 23, 2015

Case Laws Income Tax AT

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