Case Law Analysis
|Income Tax Appellate Tribunal
Section 153C IT Act | Seized Document Must Relate to Assessment Year : ITAT Jaipur
ITAT Jaipur quashes Section 153C assessment for AY 2014-15, ruling seized agreement dated 2012 irrelevant as it pertained to a prior year. The ruling clarifies jurisdictional limits on incriminating material under Section 153C, impacting future assessments based on third-party searches.