Court :
ITAT Ahmedabad
Brief :
Thus, as agreed by the ld.representatives, we have heard first proposition canvassed by the ld.counsel for the assessees on 25.8.2020. The issue under the first proposition is, whether the proceedings initiated under section 153C are valid? According to the ld.counsel for the assessee, this proposition would be applicable on the 43 appeals mentioned in serial no.1 to 43 of the cause-title.
Citation :
ITSSA 118/AHD/2019
ITSSA 119/AHD/2019
ITSSA 120/AHD/2019
ITSSA 121/AHD/2019
ITSSA 122/AHD/2019
ITSSA 123/AHD/2019
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