| COURT: | ITAT Delhi |
| CORAM: | C. M. Garg (JM), S. V. Mehrotra (AM) |
| SECTION(S): | 153A, 153C |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Search assessment |
| COUNSEL: | Kapil Goyal |
| DATE: | November 14, 2014 (Date of pronouncement) |
| DATE: | November 18, 2014 (Date of publication) |
| AY: | 2003-04 to 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 153A/ 153C: Entire law on recording of satisfaction by the AO and limitation period explained | |
(i) It must not be lost sight of that s. 153C of the Act and 158BD of the Act are draconian in nature when accounts of the person or entity other than the person searched are reopened automatically and revenue …
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