Intricacies of Sections 153A, 153B &153C: Key Conclusions of ACIT Vs Ojjus Medicare Pvt. Ltd

ACIT Vs Ojjus Medicare Pvt. Ltd. (Delhi High Court)

The case of ACIT Vs Ojjus Medicare Pvt. Ltd., adjudicated by the Delhi High Court, has significant implications in the realm of income tax assessments, particularly concerning search cases. The judgment delves into the intricacies of Sections 153A, 153B, and 153C of the Income Tax Act, 1961, shedding light on their application, amendments, and overriding effects. Here’s a comprehensive breakdown of the key conclusions drawn from the case:

A. Prior to the insertion of Sections 153A, 153B and 153C, an assessment in resp

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