Case Law Details
Case Name : Sree Lakshmi Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2008-2009 to 2010-11
Courts :
All ITAT ITAT Bangalore
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Sree Lakshmi Vs DCIT (ITAT Bangalore)
We have already examined the legal position with regard to validity of initiation of proceedings u/s. 153C of the Act de hors incriminating material found in the course of search which belong or relate to the assessee. Admittedly, no such incriminating material was found in respect of any of the additions made by the AO which has nexus to the assessee. The Assessment for AY 2008-09 to 2010-11 were already completed in the case of the Assessee prior to the date of search. Therefore the scope of making assess
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