Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21

Amolak Singh Bhatia Vs DCIT (ITAT Delhi)

The Delhi Bench ‘E’ of the ITAT quashed the assessment framed under section 153A for AY 2020-21, holding that the proceedings were without jurisdiction and bad in law on multiple counts.

The Tribunal noted that the first search on the assessee

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