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Person other than searched person should be assessed u/s. 153C instead of 143(3): ITAT Delhi
Case Law Details
- Case Name
- Reena Mittal Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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Reena Mittal Vs DCIT (ITAT Delhi)
ITAT Delhi held that since assessee is person other than searched person, assessment should have been made under section 153C of the Income Tax Act instead of regular assessment under section 143(3) of the Income tax Act. Accordingly, assessment made u/s. 143(3) is liable to be quashed.
Facts- The present appeal is preferred by the assessee. The assessee’s has mainly contended that since the assessment was made pursuant to search and based on materials found in the course of search, the assessment in the case of the Assessee being the person other than the s...
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