2023 (8) TMI 101 - SCH - Income Tax

Assessment u/s 153A - incriminating documents/materials found and seized at the time of search or not? - HELD THAT - Special leave petition is covered by the judgment of this Court in Abhisar Buildwell P. Ltd. 2023 (4) TMI 1056 - SUPREME COURT - In the circumstances, the special leave petition stands disposed of in terms of the said judgment.

Summary

The Supreme Court, in a judgment by HON'BLE MRS. JUSTICE B.V. NAGARATHNA and HON'BLE MR. JUSTICE UJJAL BHUYAN, condoned delay and disposed of a special leave petition citing a previous judgment in Civil Appeal No. 6580 of 2021. Pending application(s) were also disposed of.