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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Assessment proceedings u/s 153C against assessee will survive if ...


Section 153C Proceedings Valid if Assessing Officer Satisfies Notice Requirements, Despite Invalid Search Authorization u/s 132.

February 27, 2019

Case Laws     Income Tax     HC

Assessment proceedings u/s 153C against assessee will survive if AO is capable of generating satisfaction for issuing notice u/s 153C even if authorization of search u/s 132 was quashed in the case of the searched person.

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