S. 153C : Assessment – Income of any other person – Search – Recording of satisfaction -Additional ground – Question of law admitted – Document Identification Number / Document Number (DIN/DN) – CBDT circular -Binding on the Assessing Officer – Not mentioned in the assessment order – Order is quashed and set aside. [ S. 119, 143(3), 254(1), 292B ]
Sunderlal Bajaj HUF v. DCIT ( Delhi)( Trib) www.itatonline .org