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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

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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