2019 (3) TMI 525 - SCH - Income Tax

Assessment u/s 153C - addition u/s 69C - Whether ITAT, Mumbai was right in holding that the action taken u/s. 153C was bad in law, also for the 7th year/current year of the search i.e. A.Y. 2009-10 even when it does not fall under the ambit of provisions of section 153C of the IT Act, 1961? - Held that - SLP dismissed. Question of law, on the additional grounds raised, is left open.

Summary

The Supreme Court of India dismissed the Special Leave Petitions. The question of law on additional grounds raised is left open. Pending applications, if any, are disposed of.