<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Section 153A Assessment Invalid Without Pending Assessment or Incriminating Material at Search; Section 133A Statements Insufficient.</title>
    <link>https://www.taxtmi.com/highlights?id=45813</link>
    <description>Assessment u/s 153A - no assessment was pending on the date of search - no incriminating material found in search - assessment u/s 153A is not permissible solely on the basis of report of the Investigation Wing and statement recorded u/s 133A</description>
    <language>en-us</language>
    <pubDate>Thu, 11 Apr 2019 05:15:48 +0530</pubDate>
    <lastBuildDate>Thu, 11 Apr 2019 05:15:48 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=566544" rel="self" type="application/rss+xml"/>
    <item>
      <title>Section 153A Assessment Invalid Without Pending Assessment or Incriminating Material at Search; Section 133A Statements Insufficient.</title>
      <link>https://www.taxtmi.com/highlights?id=45813</link>
      <description>Assessment u/s 153A - no assessment was pending on the date of search - no incriminating material found in search - assessment u/s 153A is not permissible solely on the basis of report of the Investigation Wing and statement recorded u/s 133A</description>
      <category>Highlights</category>
      <law>Income Tax</law>
      <pubDate>Thu, 11 Apr 2019 05:15:48 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/highlights?id=45813</guid>
    </item>
  </channel>
</rss>