SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

147 of the Act, where the AO has to record reasons to believe, even in search cases, the Hon'ble Legislature have consciously introduced first the scheme of block assessment u/s 158BC of the Act and then u/s 153A of the Act without recording any satisfaction and without putting in any condition of availability of seized documents not to talk

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed