2023 (12) TMI 592 - SCH - Income Tax

Assessment u/s 153A - mandate of satisfaction recorded by the assessing officer of the searched person (153A) - date with reference to which the proceedings for assessment or reassessment of any assessment year - HELD THAT - In view of the order GALI JANARDHANA REDDY 2023 (12) TMI 464 - SC ORDER and similar issues being raised in the present Special Leave Petition also, following the aforesaid order as well as the judgment of this Court in the case of Commissioner of Income Tax 14 v/s vs. Jasjit Singh 2023 (10) TMI 572 - SUPREME COURT this special leave petition is also dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition citing a previous order and judgment in a similar case. The delay was condoned, and any pending applications were disposed of.