2023 (7) TMI 1217 - SCH - Income Tax

Assessment u/s 153C - Assumption of jurisdiction and the scope of the additions - incriminating material qua the Assessee found or not? - HELD THAT - As stated at the Bar that the special leave petition could be disposed of in terms of the judgment of this Court in Principal Commissioner of Income Tax Central-3 vs. Abhisar Buildwell P. Ltd. 2023 (4) TMI 1056 - SUPREME COURT Submission of the respective parties is placed on record. Following the aforesaid judgment/order of this Court the special leave petition stands dismissed.

Summary

The Supreme Court dismissed the special leave petition in accordance with the judgment in Principal Commissioner of Income Tax, Central-3 vs. Abhisar Buildwell P. Ltd. All pending applications were disposed of as well.