Assessing Officer can’t invoke jurisdiction u/s 153C and Seize material belonging to a Third Party before 1-6-2015: ITAT [Read Order]

Assessing Officer - Seize material - ITAT - jurisdiction - Income Tax - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the Assessing Officer can’t invoke jurisdiction under section 153C of the Income Tax Act,1961 and seize material belonging to a third party before 1-6-2015. M/s Ashrita Construction Pvt. Ltd, the assessee is a private limited company engaged in the business…

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