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Date of Satisfaction Recording for Searched Person is deemed Date of Search for Non-Searched Person
Case Law Details
- Case Name
- Esha Securities Pvt Ltd Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Delhi
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Esha Securities Pvt Ltd Vs DCIT (ITAT Delhi)
The case of Esha Securities Pvt Ltd vs. DCIT (ITAT Delhi) delves into a critical interpretation of the Income-tax Act, 1961, specifically regarding the date of search for non-searched persons. The decision addresses the jurisdictional issues and the applicability of Section 153C in the context of searches and seizures, shedding light on the ramifications for non-searched entities when documents pertaining to them are discovered during a search on another entity.
Background of the Case
Esha Securities Pvt Ltd filed an appeal against the DCIT’s ...
Author Info
