Validity of assessment u/s 143(3) instead of Assessment u/s 153C ...

Case Laws Income Tax

November 23, 2023

Validity of assessment u/s 143(3) instead of Assessment u/s 153C - There may be a case where situation and condition of section 153C is satisfied, in that case the AO has to proceed only u/s 153C. But in the present case, the AO has conducted scrutiny under CASS and the search-information has been made use as additional or ancillary information - This ground of assessee dismissed - AT

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Validity of assessment u/s 143(3) instead of Assessment u/s 153C ...

Case Laws Income Tax

November 23, 2023

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