SC Dismisses Revenue SLP; Upholds Quashing of Delayed Section 153C Notice | Biz Flow Kit
SC Dismisses Revenue SLP; Upholds Quashing of Delayed Section 153C Notice The case arose from a search conducted in October 2019 on a third party, during which certain WhatsApp chats and materials allegedly indicated “on-money” transactions linked to the assessee. Based on this, proceedings under Section 153C of the Income Tax Act were initiated against…
