Wednesday, August 4, 2021

Assessment u/s 153A can be made even if no incriminating material was found during search action: ITAT

INCOME TAX-I: Once search is conducted under section 132, AO is bound to issue notice under section 153A and has to frame assessment order thereafter and that being so, assessment under section 153A could not be quashed merely because no incriminating material was found during search

from www.taxmann.com Latest Case Laws https://ift.tt/3fuN56Q
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