https://www.taxtmi.com/highlights?id=73049 Assessment u/s 153A r.w.s. u/s 143(3) - Search and seizure proceedings - admissibility of primary and secondary evidence - Reliance on the statement of employees - In view of the violation of the principles of natural justice and also due to the non compliance of Section 65(B) of the Indian Evidence Act, this Court feels that it is a fit case for setting aside the assessment orders. - HC en-us Thu, 16 Nov 2023 08:36:41 +0530 Thu, 16 Nov 2023 08:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73049 Assessment u/s 153A r.w.s. u/s 143(3) - Search and seizure proceedings - admissibility of primary and secondary evidence - Reliance on the statement of employees - In view of the violation of the principles of natural justice and also due to the non compliance of Section 65(B) of the Indian Evidence Act, this Court feels that it is a fit case for setting aside the assessment orders. - HC Highlights Income Tax Thu, 16 Nov 2023 08:36:41 +0530 https://www.taxtmi.com/highlights?id=73049