| Court: | ITAT, Mumbai |
| Head Notes: | As per the first proviso to Section 153C(1) the date of initiation of search u/s 132 of the Act for the purpose of an assessment u/s 153C has to be construed as the date of receiving the books of account by the A.O. having jurisdiction over such other person, from the A.O. of the searched person. |
| Law: | Income-Tax Act |
| Section(s): | 153C |
| Counsel(s): | CA Ashok Bansal, for assessee |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA Ashok Bansal |
| Date of upload: | October 17, 2020 |
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