MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

1. "The assessment for the year 2003-04 made under section 153A r.w.s. 153C is bad in law and invalid, since no satisfaction has been reached and recorded by the assessing officer who searched Mr. E. Shemsudhin, that the undisclosed income revealed in the search belonged to the assessee appellant and the procedure prescribed under section 153C having not followed

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI