Discussion on Section 153A of Income Tax Act: Document Receipt Date and Its Impact on Assessment Year Validity. https://www.taxtmi.com/highlights?id=31435 Validity of proceedings u/s 153A - the date of receipt of the documents is 13.12.2006, which relates to the AY 2007-2008 - the assessment year in which the documents are received by the AO of the "other person‟ is NOT required to be made u/s 153C of the Act - AT en-us Wed, 28 Sep 2016 08:55:04 +0530 Wed, 28 Sep 2016 08:55:04 +0530 TaxTMI RSS Generator Discussion on Section 153A of Income Tax Act: Document Receipt Date and Its Impact on Assessment Year Validity. https://www.taxtmi.com/highlights?id=31435 Validity of proceedings u/s 153A - the date of receipt of the documents is 13.12.2006, which relates to the AY 2007-2008 - the assessment year in which the documents are received by the AO of the "other person‟ is NOT required to be made u/s 153C of the Act - AT Highlights Income Tax Wed, 28 Sep 2016 08:55:04 +0530 https://www.taxtmi.com/highlights?id=31435