S. 153A & S. 124(3)

[rajul5234]

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