Case Law Details
Case Name : Bharat Ginning & Pressing Factory Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 1999-2000
Courts :
All ITAT ITAT Ahmedabad
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Bharat Ginning & Pressing Factory Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that when AO of searched person and other person is same, there is no mandatory requirement for AO of searched person to record satisfaction of material having found belonging to the person for valid jurisdiction under section 153C of the Income Tax Act.
Facts- The assessee challenges the validity of the assessment framed under section 153C of the Act, to the effect that a valid jurisdiction to frame assessment under sec
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