Case Law Details
Case Name : S. R. Trust Vs ACIT (Madras High Court)
Appeal Number : W.P.(MD) Nos. 22213 to 22224 of 2018
Date of Judgement/Order : 12/03/2021
Related Assessment Year : 2012-13
Courts :
All High Courts Madras High Court
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S. R. Trust Vs ACIT (Madras High Court)
Conclusion: Search proceedings had been rightly initiated as assessee had nothing to fear, they could as well place all the materials before AO for consideration and more so, the jurisdictional facts exist for assumption of jurisdiction under Section 1
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