Court Rules No Addition u/s 153C Due to Lack of Assessee's Name in Seized Documents.

Court Rules No Addition u/s 153C Due to Lack of Assessee's Name in Seized Documents. https://www.taxtmi.com/highlights?id=52296 Assessment u/s 153C - unexplained sale consideration - Addition based on some computer generated loose sheets which was seized and found from the computer of another person - in the case of the assessee whose name is not even was mentioned in the seized documents, no addition can be made. - AT en-us Thu, 12 Mar 2020 11:48:26 +0530 Thu, 12 Mar 2020 11:48:26 +0530 TaxTMI RSS Generator Court Rules No Addition u/s 153C Due to Lack of Assessee's Name in Seized Documents. https://www.taxtmi.com/highlights?id=52296 Assessment u/s 153C - unexplained sale consideration - Addition based on some computer generated loose sheets which was seized and found from the computer of another person - in the case of the assessee whose name is not even was mentioned in the seized documents, no addition can be made. - AT Highlights Income Tax Thu, 12 Mar 2020 11:48:26 +0530 https://www.taxtmi.com/highlights?id=52296