[aaykarbhavan] Block assessment held null and void as it was passed in absence of search authorization

 

Block assessment held null and void as it was passed in absence of search authorization

March 29, 2014[2014] 42 taxmann.com 540 (Gujarat)

IT: In absence of a search authorization, assessment orders under section 153A cannot be passed

Regards

Prarthana Jalan

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