Case Law Details
Case Name : PCIT Vs Anand Kumar Jain (HUF) (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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PCIT Vs Anand Kumar Jain (HUF) (Delhi High Court)
Section 153A Invalid Where Statement Belonging And Pertaining To Person Other Than Searched Person Used To Assume Jurisdiction and Only Section 153C Can Be Invoked And Without Cross Examination Of Witness There Can Be No Valid Proceedings Under Law.
The preliminary question under consideration before us is whether a statement under Section 132(4) constitutes incriminating material for carrying out assessment under S. 1
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