https://www.taxtmi.com/highlights?id=68402 Assessment u/s 153A - The assessment has been made u/s 153A and not u/s 153C, and this has led to a fatal error in the assessment order which is not curable. As rightly contended by the ld. Counsel of the assessee that the presumption u/s 132 (4A) cannot be extended to material found at somebody else place and de hors corroborating documents, these cannot be linked to the assessee. - AT en-us Wed, 22 Feb 2023 18:17:02 +0530 Wed, 22 Feb 2023 18:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68402 Assessment u/s 153A - The assessment has been made u/s 153A and not u/s 153C, and this has led to a fatal error in the assessment order which is not curable. As rightly contended by the ld. Counsel of the assessee that the presumption u/s 132 (4A) cannot be extended to material found at somebody else place and de hors corroborating documents, these cannot be linked to the assessee. - AT Highlights Income Tax Wed, 22 Feb 2023 18:17:02 +0530 https://www.taxtmi.com/highlights?id=68402