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153C Time-Barred: ITAT Kolkata Quashes Notice Based on Seized Digital Material
Case Law Details
- Case Name
- Jaideep Halwasiya Vs ACIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Kolkata
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Jaideep Halwasiya Vs ACIT (ITAT Kolkata)
153C Proceedings Time-Barred: ITAT Kolkata Quashes Notice Issued After 01.04.2021 Based on Handing-Over Date of Seized Digital Material
The Kolkata Bench of the ITAT condoned a substantial delay of 326 days in filing the appeal by an NRI assessee and allowed the appeal on a pure question of law, holding that the proceedings initiated under Section 153C were invalid and void ab initio.
The Tribunal held that for an “other person” under Section 153C, the date of initiation of search is the date on which the seized material is handed over by the AO of ...
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