SAIKAT CHINMAY BHATTACHARYA,MUMBAI vs. DY. CIT, INTERNATIONAL TAXATION, CIRCLE 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed

153A, or section 153C read with section\n153A, is required to be issued in relation to a search initiated under section\n132 or books of account, other documents or any assets requisitioned under\nsection 132A, on or before the 31st day of March, 2021:\nProvided also that for the purposes of computing the period of limitation as\nper this section

ARUN DURAISWAMY,MYSORE, KARNATAKA vs. ITO, INTL. TAXATION WARD 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed