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ITO Can Presume That Books Of A/C Found During Search U/s 132/ Survey U/s 133A Belongs To Person Upon Whom Said Action Is Initiated: Delhi ITAT
While rejecting the appeal challenging the validity of notice issued u/s 153A, the New Delhi ITAT held that section 292CC of the Income Tax Act empowers an officer to presume that the books of.
Orissa
India
Bhubaneswar
Gautam-jain-lalit-mohan
Devesh-singh
Yogesh-kumar
Shiva-cement-ltd
Orrisa-high-court
Accountant-member
Judicial-member
Shiva-cement
Income-tax
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