Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Assessment u/s 153A - Validity of search on grounds of absence of panchas - Delay in raising plea that no punchas is available at the time of search is Fatal. It should be raised before AO.
Assessment u/s 153A - Validity of search on grounds of absence of panchas - Delay in raising plea that no punchas is available at the time of search is Fatal. It should be raised before AO.
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