No Assessment Order shall be passed u/s 153C of Income Tax Act when Seized documents did not establish any correlation with that Assessment Year :ITAT [Read Order]

By Aparna. M - On September 18, 2023 1:00 pm - 2 mins read

Assessment Order - Income Tax Act - Seized documents - Assessment Year - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT) Delhi bench held that no assessment order should be passed under Section 153C of the Income Tax Act, 1961 when seized documents did not establish any correlation with that assessment year. When a search and seizure operation under Section 132 of the Income Tax Act was conducted on 23.07.2015 and…

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