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Income Tax - Highlights / Catch Notes

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Validity of Assessments made u/s 153C - The A.O. has not ...

Income Tax

April 7, 2021

Validity of Assessments made u/s 153C - The A.O. has not followed the proviso to Section 153C of the I.T. Act. No satisfaction note have been recorded in the case of person searched and no notice under section 153C have been issued to the assessee. - Resultantly, all additions stand deleted. - The assessment order is set aside - AT

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