In discussing how the bribery scheme was moving along in 2020, Sagar Adani remarked in a WhatsApp message: “Yup…but the optics are very difficult to cover.” ...
ITAT Delhi held that assessment u/s. 143 (3) of the Income Tax Act based on material searched at third party is untenable in law. The assessment should be completed u/s. 153C instead of 143 (3).