https://www.taxtmi.com/highlights?id=72547 Assessment u/s 153C and 153A - date referred under proviso to Section 153(1) - In that event if the date would virtually “relate back” as is sought to be contended by the revenue, (to the date of the seizure), the prejudice caused to the third party, who would be drawn into proceedings as it were unwittingly (and in many cases have no concern with it at all), is dis-proportionate. - SC en-us Fri, 13 Oct 2023 15:13:09 +0530 Fri, 13 Oct 2023 15:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72547 Assessment u/s 153C and 153A - date referred under proviso to Section 153(1) - In that event if the date would virtually “relate back” as is sought to be contended by the revenue, (to the date of the seizure), the prejudice caused to the third party, who would be drawn into proceedings as it were unwittingly (and in many cases have no concern with it at all), is dis-proportionate. - SC Highlights Income Tax Fri, 13 Oct 2023 15:13:09 +0530 https://www.taxtmi.com/highlights?id=72547