Validity of notice issued u/s 153A - merely because the seized ...

Court Upholds Notice u/s 153A; "HM" Label on Seized Record Doesn't Invalidate Assessment Proceedings.

November 7, 2020

Case Laws Income Tax AT

Validity of notice issued u/s 153A - merely because the seized record has been numbered as “HM” does not necessarily mean that the same was seized from a different person. - contention of the assessee that non-striking of inapplicable portion in the expression “assess/reassess” would vitiate the assessment proceedings is liable to be rejected, as it does not go to the root of the matter. - AT

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Validity of notice issued u/s 153A - merely because the seized ...

Court Upholds Notice u/s 153A; "HM" Label on Seized Record Doesn't Invalidate Assessment Proceedings.

November 7, 2020

Case Laws Income Tax AT

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