Applicability of the section- Modalities to be complied with by assessing officer

153-C – Applicability of the section- Modalities to be complied with by assessing officer under two different scenerios clarified and held that Since Assessing officer (AO) of the assessee and the searched person being the same the satisfaction recorded by the AO concerned complied with requirements under S. 153-C. ITAT to decide and dispose of […]

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