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Section 153C Proceedings Require Year-Specific Incriminating Material: Madras HC
Case Law Details
- Case Name
- Agni Vishnu Ventures Pvt. Ltd. Vs DCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Agni Vishnu Ventures Pvt. Ltd. Vs DCIT (Madras High Court)
The batch of writ petitions arose from assessments framed under Section 153C read with Section 143(3) of the Income-tax Act following searches conducted in the Agni group and related premises. The petitioners challenged the notices, assessments and connected proceedings on several grounds, including the validity of the satisfaction notes, alleged procedural irregularities, contradictions regarding the source of seized material, violation of natural justice, and the absence of incriminating material supporting assessmen...
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