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Case Law Details

Case Name : Commissioner of Income Tax (Central) Vs M/S Gopi Apartment (Allahabad High Court)
Appeal Number : Income Tax Appeal No. - 60 of 2014
Date of Judgement/Order : 01/05/2014
Related Assessment Year :
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A bare perusal of the provision contained in Section 153C of the I .T. Act leaves no doubt that, as is provided under Section 158BD, where the Assessing Officer, while proceeding under Section 153A against a person who has been subjected to search and seizure under Section 132(1) or has been proceeded under Section 1

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