Material Found from Premises of Third Parties cannot be utilized against assessee for making Assessment u/s 143(3) r.w.s. 153A of IT Act :ITAT
https://www.taxscan.in/material-found-from-premises-of-third-parties-cannot-be-utilized-against-assessee-for-making-assessment-u-s-1433-r-w-s-153a-of-it-act-itat/286567/The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) has recently held that material found from premises of third parties could not be…