Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Though the assessment proceedings U/s 153C are cancelled on account of lack of satisfaction in accordance with law but the assessee is not entitled to refund or adjustment of any amount deposited by him pursuant to the filing of the return of income in response to the notice U/s 153C - AT
Though the assessment proceedings U/s 153C are cancelled on account of lack of satisfaction in accordance with law but the assessee is not entitled to refund or adjustment of any amount deposited by him pursuant to the filing of the return of income in response to the notice U/s 153C - AT
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