2019 (2) TMI 1598 - SCH - Income Tax

Revision u/s 263 pursuant to search operations carried out in terms of Section 153A - Extension of limitation period - limitation given in Section 153(2A) application to cases of fresh assessment made pursuant to orders passed u/s 263 - non-obstinate clause for limitation given in case of search and seizure i.e. 153B and 153C - scope of Revisionary powers of CIT-A - as argued there is non-obstinate clause for limitation given in case of search and seizure i.e. 153B and 153C of the Income Tax Act, the final limitation cannot be extended - HELD THAT - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petitions after condoning the delay. Pending applications were disposed of. (2019 (2) TMI 1598 - SC)