PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION
ITA/68/2024HC Rajasthan08 Oct 2024
Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR
Section 153Section 153(7)Section 4
148 was served. Further, in
cases of assessment under Sections 153A or 153C, consequent
to a search initiated under Section 132 or requisition made
under Section 132A of the Act, the assessment must be
completed within two years from the end of the financial year in
which the search or requisition was executed.
18.
In the present