https://www.taxtmi.com/highlights?id=47126 Reassessment u/s. 147 or 153C - the information of alleged accommodation entries was passed on to the AO of the assessee by the investigation wing - no material belonging to the assessee was either found from the residence of this S. K. Jain or handed over to the AO of the assessee by the AO of the searched person - AO has rightly invoked jurisdiction u/s. 147 and not u/s 153C of the IT Act en-us Wed, 12 Jun 2019 06:49:29 +0530 Wed, 12 Jun 2019 06:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47126 Reassessment u/s. 147 or 153C - the information of alleged accommodation entries was passed on to the AO of the assessee by the investigation wing - no material belonging to the assessee was either found from the residence of this S. K. Jain or handed over to the AO of the assessee by the AO of the searched person - AO has rightly invoked jurisdiction u/s. 147 and not u/s 153C of the IT Act Highlights Income Tax Wed, 12 Jun 2019 06:49:29 +0530 https://www.taxtmi.com/highlights?id=47126