Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Where the AO initiates proceedings u/s. 271(1)(c) for concealment particulars of income but levies penalty for furnishing inaccurate particulars the penalty order could not be sustained - AT
Where the AO initiates proceedings u/s. 271(1)(c) for concealment particulars of income but levies penalty for furnishing inaccurate particulars the penalty order could not be sustained - AT
Note: It is a system-generated summary and is for quick reference only.