Sec. 132A

Section 132, Sec. 132A, Sec. 153A, Sec. 260A, Section 139, Section 147, Section 149, Section 153, Section 158

Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time

/

High Court Of Kerala CIT vs. K.P. Ummer, Prop. Star Rolling Mill Section 132, 132A, 139, 143(2), 147, 149, 153(1), […]

Sec. 44AB, Sec. 132A, Sec. 133A, Sec. 139(1), Sec. 143(3), Sec. 153A, Sec. 153C, Sec. 158BC, Sec. 158BD, Sec. 234A, Sec. 234B, Sec. 234C, Sec. 292C, Section 132, Section 142, Section 149, Section 151, Section 153, Section 292

Madhya Pradesh H.C : the AO had not recorded, his satisfaction even which the AO making the assessment of searched person was himself having jurisdiction over such other person (i.e. the assesse) and thus was not required to record any satisfaction for initiating proceedings u/s 153C in case of the assessee

/

High Court of Madhya Pradesh CIT vs. Mechmen 11-C Section 44AB, 139(1), 132(1), 133A, 153C, 142, 143(3), 234A, 234B, 234C,

Scroll to Top
Malcare WordPress Security