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2023 (7) TMI 909 - SCH - Income TaxAssessment u/s 153A - incriminating documents/materials found and seized at the time of search or not? - HELD THAT - As Ld.ASG submits that the issues raised in these special leave petitions are covered by the judgment of this Court in Abhisar Buildwell P. Ltd. 2023 (4) TMI 1056 - SUPREME COURT In the circumstances, the special leave petitions stand disposed of in terms of the said judgment.
The Supreme Court, in a judgment with citation 2023 (7) TMI 909 - SC, heard the counsel and condoned the delay. The issues raised in the special leave petitions were found to be covered by a previous judgment in Civil Appeal No. 6580 of 2021. Therefore, the special leave petitions were disposed of accordingly, and pending applications were also disposed of.
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