Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Validity of proceeding u/s. 153C - protective assessment - The seized material leads to the satisfaction that it has a bearing on the determining of the total income of the assessee at least for the assessment years for which the assessee did not file any return of income. Accordingly, do not find any substance or merit in this contention of the assessee - AT
Validity of proceeding u/s. 153C - protective assessment - The seized material leads to the satisfaction that it has a bearing on the determining of the total income of the assessee at least for the assessment years for which the assessee did not file any return of income. Accordingly, do not find any substance or merit in this contention of the assessee - AT
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