|Question And Answer|
|Subject:||153A vs 153C|
|Answered by:||Advocate Shashi Ashok Bekal|
|Tags:||Notice, Search and Seizure, search assessment|
|Date:||January 13, 2023|
File Uploaded: Not Available
Can AO issue notice u/s 153C after he realised that notice u/s 153A was invalid due to lack of search warrant on Assessee ?
There is no bar on the issuance of a Notice under section 153C of the Act. The only condition is that the assessments must complete within the prescribed time under section 153B of the Act.
Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org
Leave a Reply