2018 (6) TMI 971 - SCH - Income Tax

Additions u/s 68 - statements made by the assessee s Directors in the course of search under Section 132 cannot be used against the assessee because his statement was recorded behind the back of the assessee and the assessee was not allowed any opportunity to cross-examine him - assumption of jurisdiction under Section 153A qua the Assessee herein was not justified in law - Revenue appeal against the HC order - 2017 (8) TMI 250 - DELHI HIGH COURT Leave granted - Tagged with SLP(C) No. 12126 of 2018

Summary

The Supreme Court of India granted leave in the case tagged with SLP(C) No. 12126 of 2018. Justices Mr. Rohinton Fali Nariman and Mr. Abhay Manohar Sapre presided over the case. Counsels included Mr. A.N.S. Nadkarni, Mr. Manish Pushkarna, Mr. Zoheb Hussain, Mrs. Anil Katiyar for the petitioner, and Mr. Pranjal Srivastava for the respondent.