Assessment u/s 153A - Validity of search on grounds of absence ...
Challenge to Section 153A Search Fails Due to Delay; Objections Must Be Raised Promptly to Assessing Officer.
March 2, 2019
Case Laws Income Tax HC
Assessment u/s 153A - Validity of search on grounds of absence of panchas - Delay in raising plea that no punchas is available at the time of search is Fatal. It should be raised before AO.
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