Assessment of incriminating material found during IT Search u/s 153A

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Last updated: 28 November 2021
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This study examines the crucial question of whether incriminating material discovered during an Income Tax search of a third party can be considered in the assessment of the assessee under Section 153A. It delves into the legal provisions of Sections 132 and 153A, along with relevant Income Tax Rules, to clarify the scope and limitations of such assessments. The document is particularly useful for tax professionals, lawyers, and individuals involved in income tax assessments and litigation, providing clarity on the applicability of Section 153A and the conditions under which seized material can be used.

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Assessment of incriminating material found during Income Tax Search u/s 153A #pdf
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Submitted by · Posted 28 November 2021 · Other files by CA.Mohit Gupta · Report
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