Case Law Details
Case Name : A.P. Refinery Pvt. Ltd Vs DCIT (ITAT Chandigarh)
Appeal Number : ITA No. 544/Chd/2022
Date of Judgement/Order : 17/10/2023
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Chandigarh
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A.P. Refinery Pvt. Ltd Vs DCIT (ITAT Chandigarh)
No Addition could be made under section 153A of Income Tax Act, 1961 in absence of incriminating material found during course of search under section 132
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