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S. 153A & S. 124(3)

Started by rajul5234, January 30, 2014, 11:41:33 PM

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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