Section 153C to be used for Third-Party Search Cases: Rajasthan HC quashes Income Tax Notices and Orders u/s 148 [Read Order]

Section 153C - Third-Party Search Cases - Rajasthan HC - Income Tax Notices - taxscan

In a recent ruling, the Rajasthan High Court has upheld the application of Section 153C of the Income Tax Act for third-party searches, thereby quashing income tax notices and orders issued under Section 148 of the Income Tax Act, 1961. The case, initiated by petitioner Shyam Sunder Khandelwal, arose from a notice issued in March…

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