Sunil Kumar Ahuja vs. Assistant Commissioner of Income Tax
ITTA/97/2023HC Telangana08 Aug 2023
Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY
Section 153Section 153ASection 153A(1)(a)
reassessment ca
in section 153A is relatable to
pending on the date of search)
completed assessment proceedi
(vi) In so far as the pend
the jurisdiction to make the
assessment under section 153
assessment shall be made sepa
on the basis of the findings
material existing or brought o
Officer.
(vii) Completed assessm
the Assessing Officer while
section 153A only
