Tribunal held that in pursuance of search action u/s to 132, seized material relating to assessee was received by Assessing Officer of assessee under S 153C in financial year 2011-12, assessment order passed on 22-3-2013 was well within period of limitation.
Geeta Dubey (Smt.) v. ITO (2018) 172 ITD 538 (Indore)(Trib.)
S. 153B : Assessment-Search-Time limit-Seized material relating to assessee was received by Assessing Officer of assessee under section 153C in financial year 2011-12, assessment order passed on 22-3-2013 was well within period of limitation. [S. 132, 153C]