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.
View Source