Case Law Details
Case Name : Shri Govind G. Sarawagi HUF Vs ACIT (ITAT Ahmedabad)
Related Assessment Year :
Courts :
All ITAT ITAT Ahmedabad
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
CA Sandeep Kanoi
The Hon’ble Gujarat High Court in the case of CIT Vs. Ramesh D. Patel, Tax Appeal No.347 of 2013 and other appeals) has considered an issue that where search warrant was not issued in the name of the assessee, then the AO will have no jurisdiction to assess him under section 153A of the Income Tax Act. The question framed by the Hon’ble Gujarat High Court in the case of Ramesh D. Patel (supra) read as under:
“Whether the ITAT was justified in law and in facts in annulling the assessment finalized u/s.153A(b) on technical ground that in absence of search warrant, ...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
respected sir ,
please quote the citation of case law of your last para and second last para in your article.
i have seen HC judgment and corresponding itat order but nowhere found.
is it your own write up? i am asking this as the language seem to be of a tribunal member.