In the absence of search u/s 132, the consequential or ...

Assessment u/s 153C Does Not Authorize Penalty Jurisdiction u/s 271AAB Without Search u/s 132.

November 10, 2018

Case Laws Income Tax AT

In the absence of search u/s 132, the consequential or incidental assessment proceedings u/s 153C will not entitle the AO to usurp jurisdiction u/s 271AAB for the purposes of imposition of penalty.

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In the absence of search u/s 132, the consequential or ...

Assessment u/s 153C Does Not Authorize Penalty Jurisdiction u/s 271AAB Without Search u/s 132.

November 10, 2018

Case Laws Income Tax AT

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