Case Law Details
Case Name : Jindal Stainless Ltd. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2003- 2004
Courts :
All ITAT ITAT Delhi
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The prerequisite condition for application of section 153A is that assessment under this section can be made against a person in the case of whom a search is initiated under section 132; non-fulfillment of onditions laid down in sections 153A is a jurisdictional defect which cannot be cured.
RELEVANT PARAGRAPHS
44. We have carefully considered the rival submissions in the light of material placed before us. The assessments in the present case have been made u/s 153A of the Act. Sec
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