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Assessee has raised the ground of appeal that the assessment is completed u/s. 153A of the Act on the basis of survey conducted u/s. 133A on 29/02/2016 on the appellant and hence the assessment u/s. 153A is illegal and the CIT(Appeal) has gone wrong in rejecting the grounds of appeal by the appellant.

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Sec. 153A of Income Tax Act, 1961— Assessment —THARIF BUILDERS VS. Asstt. CIT.[2020] 25 ITCD Online 046 (ITAT-COCHIN)

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