2023 (6) TMI 1175 - SCH - Income Tax

Reopening of assessment u/s 147 OR assessment u/s 153C - Addition u/s 69B of the Act as unexplained investment - HC decided in favour of assessee - HELD THAT - This Court is of the opinion that the order impugned does not call for interference. The Special Leave Petition is, accordingly, dismissed. All Pending applications are disposed of.

Summary

The Supreme Court of India in 2023 (6) TMI 1175 - SC Order, with Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta presiding, dismissed the Special Leave Petition as the court found no reason to interfere with the impugned order. All pending applications were disposed of.