Bank certificate isn't incriminating evidence u/s 153C, can't alter concluded assessment without unaccounted income discovery.

Bank certificate isn't incriminating evidence u/s 153C, can't alter concluded assessment without unaccounted income discovery. https://www.taxtmi.com/highlights?id=48782 Jurisdiction u/s 153C - incriminating evidence found in search - bank certificate is not an incriminating document based on which the concluded assessment can be disturbed and in absence of any incriminating evidence leading to any unaccounted income unearthed during the course of search - no jurisdiction en-us Wed, 21 Aug 2019 07:50:31 +0530 Tue, 20 Aug 2019 13:27:00 +0530 TaxTMI RSS Generator Bank certificate isn't incriminating evidence u/s 153C, can't alter concluded assessment without unaccounted income discovery. https://www.taxtmi.com/highlights?id=48782 Jurisdiction u/s 153C - incriminating evidence found in search - bank certificate is not an incriminating document based on which the concluded assessment can be disturbed and in absence of any incriminating evidence leading to any unaccounted income unearthed during the course of search - no jurisdiction Highlights Income Tax Wed, 21 Aug 2019 07:50:31 +0530 https://www.taxtmi.com/highlights?id=48782