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Provisions of section 153C doesn’t apply to search initiated subsequent to 01.04.2021
Case Law Details
- Case Name
- Harigovind Vs ACIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Madras High Court
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Harigovind Vs ACIT (Madras High Court)
Madras High Court held that the provisions of section 153C of the Income Tax Act will not apply in case of initiation of search initiated on or after 01.04.2021. Accordingly, notices issued u/s. 153C are liable to be quashed and set aside.
Facts- On 29.01.2019, the Income Tax Authorities had conducted a search at 3rd party premises. According to the Authorities, they have received/obtained incriminating materials, pertaining to the petitioner, at the said 3rd party premises. Pursuant to the same, the notice u/s. 148A of the Act was issue...
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