Section 153A Proceedings Invalid Without Assessee's Name on Panchanama or Seized Material During AOP Search.

Section 153A Proceedings Invalid Without Assessee's Name on Panchanama or Seized Material During AOP Search. https://www.taxtmi.com/highlights?id=34818 Validity of proceedings u/s 153A - When the name of the assessee does not appear in the panchanama and no material is seized with respect to the assessee from business premises of membership of AOP searched it could not be taken as omission on the part of the search party of mentioning the name but it is clear proof and conclusive proof that no search was at all conducted - AT en-us Tue, 16 May 2017 06:49:06 +0530 Tue, 16 May 2017 06:49:06 +0530 TaxTMI RSS Generator Section 153A Proceedings Invalid Without Assessee's Name on Panchanama or Seized Material During AOP Search. https://www.taxtmi.com/highlights?id=34818 Validity of proceedings u/s 153A - When the name of the assessee does not appear in the panchanama and no material is seized with respect to the assessee from business premises of membership of AOP searched it could not be taken as omission on the part of the search party of mentioning the name but it is clear proof and conclusive proof that no search was at all conducted - AT Highlights Income Tax Tue, 16 May 2017 06:49:06 +0530 https://www.taxtmi.com/highlights?id=34818