In abated search assessments AO’s jurisdiction not restricted to “incriminating material” only
May 25, 2026
High Courts, Income Tax
In abated search assessments u/s 153A, AO’s investigative powers are wide and are not restricted to “incriminating material” only – High Court In a recent judgment, Hon’ble High Court has held that in an abated search assessments under Section 153A, the AO’s investigative powers are as wide as …