Assessment Under Section 153A Annulled For Want Of Valid Search Warrant And Panchnama In Assessee’s Name
Assessment Under Section 153A Annulled For Want Of Valid Search Warrant And Panchnama In Assessee’s Name Issue Whether the Assessing Officer (AO) can legally assume jurisdiction under Section 153A and frame a search assessment against an individual whose premises were physically searched, but in whose name no valid search warrant was issued or panchnama drawn.… Read More »