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HomeDirect TaxAssessment Framed U/s 143(3) Instead of Mandatory S. 153C for Non-Searched Person...

Assessment Framed U/s 143(3) Instead of Mandatory S. 153C for Non-Searched Person Is Invalid: ITAT

Direct Tax

Published on

By Mariya Paliwala
ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessment for Assessment Year (AY) 2017–18 was wrongly framed under Section 143(3) of the Income Tax Act instead of Section 153C where the case of a non-searched person falls within the six-year block period triggered by seized material, proceedings must be…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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