2023 (12) TMI 464

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..... with reference to which the proceedings for assessment or reassessment of any assessment year - as decided by HC [ 2023 (4) TMI 1055 - KARNATAKA HIGH COURT] no satisfaction was recorded by the AO of the searched person because it is seen that the so-called satisfaction note prepared by the Assessing Officer in his capacity as Assessing Officer of the searched person, it could not be shown by the R .....

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..... UPON hearing the counsel the Court made the following. Delay condoned. Shri V Chandrashekhara Bharathi, learned counsel for the petitioner(s) submitted that the issues which arise in this special leave petition are covered by the judgment of this Court in the case of Commissioner of Income Tax 14 v/s. Jasjit Singh 2023 SCC Online SC 1265. Hence, an appropriate order may be made in this matter. Fol .....

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