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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Assessment u/s 153C - Papers found during the search of another ...


Revenue Fails to Provide Proper Satisfaction in Section 153C Assessment; CIT(A) Upholds Deletion of Additions.

December 30, 2019

Case Laws     Income Tax     AT

Assessment u/s 153C - Papers found during the search of another person - Revenue has not submitted the proper satisfaction except pointing out that the name of the assessee is mentioned in the satisfaction note. - Order of CIT(A) deleting the additions, sustained.

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