Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Bank certificate isn't incriminating evidence u/s 153C, can't alter concluded assessment without unaccounted income discovery.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jurisdiction u/s 153C - incriminating evidence found in search - bank certificate is not an incriminating document based on which the concluded assessment can be disturbed and in absence of any incriminating evidence leading to any unaccounted income unearthed during the course of search - no jurisdiction....