This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Initiation of proceedings u/s. 148 based on material found during search invalid: ITAT Delhi
Case Law Details
- Case Name
- Sheel Trading Company Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Sheel Trading Company Vs ACIT (ITAT Delhi)
ITAT Delhi held that based on incriminating materials unearthed during the course of search, proceedings under section 153C of the Income Tax Act needs to be initiated. Hence, initiation of proceedings u/s. 148 illegal and void ab initio.
Facts- The instant appeal filed by the assessee is directed against the order dated 22.02.2024 passed by the Commissioner of Income-Tax u/s. 143(3) r.w.s. 147 of the Income-tax Act. By way of an application dated 22.10.2024 the assessee has raised additional ground of appeal mainly challenging the as...
Author Info
