Thursday, December 2, 2021

Assessment framed after search not valid if no incriminating documents were found or seized during search: HC

INCOME TAX : Where assessment order passed under section 153A did not refer to any document unearthed during course of search, assumption of jurisdiction under section 153A for reopening of assessment was without legal basis

from www.taxmann.com Latest Case Laws https://ift.tt/31klcdp
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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