Issuance of Notice u/s 153C of Income Tax Act shall be Invalid Ab-Initio when no Incriminating Document found in Search: ITAT [Read Order]

By Sunayana Dhal - On November 17, 2023 9:00 pm - 2 mins read
Issuance - Issuance of Notice - Income Tax Act - Income Tax - Ab-Initio - taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the issuance of notice under Section 153C of the Income Tax Act, 1961 shall be invalid ab-initio when there is no incriminating material found during the search. A search and seizure operation was carried out under Section 132(1) of the Income Tax Act…

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