https://www.taxtmi.com/highlights?id=55436 Validity of notice issued u/s 153A - merely because the seized record has been numbered as “HM” does not necessarily mean that the same was seized from a different person. - contention of the assessee that non-striking of inapplicable portion in the expression “assess/reassess” would vitiate the assessment proceedings is liable to be rejected, as it does not go to the root of the matter. - AT en-us Sat, 07 Nov 2020 09:52:17 +0530 Sat, 07 Nov 2020 09:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55436 Validity of notice issued u/s 153A - merely because the seized record has been numbered as “HM” does not necessarily mean that the same was seized from a different person. - contention of the assessee that non-striking of inapplicable portion in the expression “assess/reassess” would vitiate the assessment proceedings is liable to be rejected, as it does not go to the root of the matter. - AT Highlights Income Tax Sat, 07 Nov 2020 09:52:17 +0530 https://www.taxtmi.com/highlights?id=55436