Documents found during the course of first search cannot be utilized for Assessment consequent to 2nd Search

ACIT Vs Prakash Industries Ltd. (ITAT Delhi)

Any incriminating material or documents found during the course of first search cannot be utilized while framing the assessments in pursuance of the second search in case of no assessment order passed consequence of first search

Here in this case, in the letter dated 10.03.2021 filed by the ld. DR which has also been incorporated above, the Assessing Officer himself admitted that notice under section 153A was issued on 27.06.201

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