No Proceedings Can Be Initiated Under Section 153C for Searches Conducted On Or After April 1

No Proceedings Can Be Initiated Under Section 153C for Searches Conducted On Or After April 1, 2021: ITAT The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has given relief to Abhisar Estates Pvt. Ltd. by quashing an assessment made under Section 153C of the Income Tax Act for Assessment Year 2017-18. The case had begun…