2021 (1) TMI 1126 - SC - Income Tax

Reopening of assessment u/s 148 - whether documents furnished by the Petitioner that an assessment order under Section 143(3)? - HELD THAT - The special leave petition is dismissed. We have not entered into the merits of the questions involve in this petition.

Summary

The Supreme Court of India dismissed the special leave petition without entering into the merits of the questions involved. Delay was condoned, and the pending application was disposed of. (Case citation: 2021 (1) TMI 1126 - Supreme Court)