Where proceedings under section 153C were initiated against the assessee on the basis of documents and information received from the Assessing Officer of the searched person indicating receipt of accommodation entries from shell entities, the High Court held that in writ jurisdiction it could not enter into an investigation of the facts or examine the incriminating material pertaining to each assessment year, which was best left to the Assessing Officer and the Appellate Authority; accordingly, the assessee was directed to agitate the issue in regular appellate proceedings if dissatisfied with the assessment order passed under section 153C. (AY. 2010-11 to 2020-21).<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153C: Assessment-Income of any other person-Search-Incriminating material-Writ jurisdiction-Issue to be examined in assessment\/appellate proceedings-Writ petition dismissed. [S. 132, 132A, 153A, 153B, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64885","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gSx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64885"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64885\/revisions"}],"predecessor-version":[{"id":64886,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64885\/revisions\/64886"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}