2019 (8) TMI 939 - SCH - Income Tax

Block assessment - Initiation of proceedings u/s 158BD on the satisfaction of assessing officer - No Mandatory requirement of satisfaction of AO when AO who initiated proceedings and the assessing officer who made the assessment, is the same person - HELD THAT - Special leave petition is dismissed as withdrawn.

Summary

Title: Supreme Court Judgment 2019 (8) TMI 939 - SC Order

Judge: Hon'ble Mr. Justice Ajay Rastogi

Representation: Ms. Sishmita Kumari, Adv. Mr. Akarsh Garg, Adv. Mr. Kaushik Choudhury, AOR

Summary: Petitioner seeks to withdraw special leave petition. Permission granted. Special leave petition dismissed as withdrawn.