Case Law Details
Case Name : Tanvir Collections Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA Nos. 2421/Del/2014
Date of Judgement/Order : 16/01/2015
Related Assessment Year : 2003-04
Courts :
All ITAT ITAT Delhi
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Tanvir Collections Pvt. Ltd. Vs ACIT (ITAT Delhi)
Absence of satisfaction of AO of searched person must for other person without which jurisdiction assumed under 153C is invalid
It is palpable that the AO of Shri B.K. Dhingra, Smt. Poonam Dhingra and M/s M
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