No U/s. 153A Assessment Without Incriminating Material: Patna High Court

ACIT Vs Satish Kumar Keshri (Patna High Court)

Introduction: The Patna High Court recently delivered a landmark judgment in the case of ACIT Vs Satish Kumar Keshri, making significant clarifications related to assessments under Section 153A of the Income Tax Act, 1961. This case elaborates on the conditions under which assessments can be carried out under Section 153A, particularly in the absence of any incriminating material unearthed during a search operation.

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