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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.
Gautam jain lalit mohan
Devesh singh
Yogesh kumar
Shiva cement ltd
Orrisa high court
Accountant member
Judicial member
Shiva cement
Income tax
Assessment order
Finance act
Assessing authority
Gautam jain
Delhi itat
S 153a
Ection 292cc of the income tax act
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