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Sep 20 2024

The Pr Commissioner of Income Tax vs M/S Vsl Mining Company Pvt Ltd

Court : Karnataka

Decided on : Sep-20-2024

Sections 136 to 153 of the IT Act. Section 153A, 153B and 153C have been inserted by the Finance Act, 2003 w.e.f., 1.6.2003, which specifically contemplates assessments in cases of search or requisition. Section 153A of the IT … AO shall proceed in accordance with the provisions of Section 153A.26. Special procedure is prescribed under Section153A to 153D for assessment in cases of search and requisition. There cannot be a quibble with the proposition that the

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