Assessment u/s 153A - the concluded assessments cannot be ...

Section 153A: Concluded tax assessments require incriminating evidence in seized documents for alterations; no additions without pending assessments.

October 18, 2021

Case Laws Income Tax AT

Assessment u/s 153A - the concluded assessments cannot be interfered unless there is incriminating material discovered from the seized documents belonging or pertaining to the assessee, and further, no additions can be made where the assessments are framed u/s.153C for unabated year i.e. where no assessment is pending. The seized documents must at least clearly point out that there is some undisclosed income - AT

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Assessment u/s 153A - the concluded assessments cannot be ...

Section 153A: Concluded tax assessments require incriminating evidence in seized documents for alterations; no additions without pending assessments.

October 18, 2021

Case Laws Income Tax AT

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