https://www.taxtmi.com/highlights?id=56887 Validity of proceeding u/s. 153C - protective assessment - The seized material leads to the satisfaction that it has a bearing on the determining of the total income of the assessee at least for the assessment years for which the assessee did not file any return of income. Accordingly, do not find any substance or merit in this contention of the assessee - AT en-us Wed, 24 Feb 2021 16:05:03 +0530 Wed, 24 Feb 2021 16:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56887 Validity of proceeding u/s. 153C - protective assessment - The seized material leads to the satisfaction that it has a bearing on the determining of the total income of the assessee at least for the assessment years for which the assessee did not file any return of income. Accordingly, do not find any substance or merit in this contention of the assessee - AT Highlights Income Tax Wed, 24 Feb 2021 16:05:03 +0530 https://www.taxtmi.com/highlights?id=56887