https://www.taxtmi.com/highlights?id=69436 Scope of Assessment u/s 153A - competency of AO to consider all the material that is available on record - the impugned judgment(s) and order(s) passed by the High Court taking the view that the AO has the power to reassess the return of the assessee not only for the undisclosed income, which was found during the search operation but also with regard to material that was available at the time of original assessment does not require any interference. - SC en-us Wed, 26 Apr 2023 14:57:44 +0530 Wed, 26 Apr 2023 14:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69436 Scope of Assessment u/s 153A - competency of AO to consider all the material that is available on record - the impugned judgment(s) and order(s) passed by the High Court taking the view that the AO has the power to reassess the return of the assessee not only for the undisclosed income, which was found during the search operation but also with regard to material that was available at the time of original assessment does not require any interference. - SC Highlights Income Tax Wed, 26 Apr 2023 14:57:44 +0530 https://www.taxtmi.com/highlights?id=69436