No assessment based on documents found during survey of third person if such docs. don’t contain assessee’s name: ITAT

INCOME TAX : Where pursuant to search/survey at business premises of one BRG Infra, certain documents were found and Assessing Officer recorded his satisfaction that these documents belonged to assessee and action under section 153C was taken, however, said documents were unnamed, action under section 153C on basis of these documents was not justifiedINCOME TAX : Where pursuant to search/survey at business premises of one BRG Infra, certain documents were found and Assessing Officer recorded his satisfaction that these documents belonged to assessee and action under section 153C was taken, however, said documents were unnamed, action under section 153C on basis of these documents was not justifiedwww.taxmann.com Latest Case LawsRead More

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