Print Page - S. 153A & S. 124(3)

Title: S. 153A & S. 124(3)
Post by: rajul5234 on January 30, 2014, 11:41:33 PM

Gujarat High Court- Tax Appeal 347 2013. Dt. 21 /1 /14. Held. Assessments u/s 153A cannot be framed when there is no search in case of assessee.

S. 124 is for territorial jurisdiction and has no relevance for inherent jurisdiction.

R. K. Patel

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