Section 153A Mandated When Assessee’s Premises Are Searched

DCIT Vs Arun Kumar Pillai (ITAT Bangalore)

153C Notice Invalid When Assessee Himself Is Searched — Bangalore ITAT Dismisses Revenue Appeal in Agnus Group Case

The Bangalore ITAT (A Bench) dismissed the Revenue’s appeal for AY 2018-19 and upheld the NFAC–CIT(A)’s order quashing the assessment, holding that when the assessee’s own premises are covered under a search u/s 132, proceedings must be initiated u/s 153A and not u/s 153C.

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