2025 (1) TMI 1013

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..... onal AO - action u/s 153C for the six AYs' - importance of material recovered in the course of a search or a requisition made and a right to reassess u/s 153A and 153C - usage of the expression "have a bearing" - >As decided by HC [2024 (4) TMI 461 - DELHI HIGH COURT] abatement of the six AYs' or the "relevant assessment year" would follow the formation of that opinion and satisfaction in that .....

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..... nts. >HELD THAT:- There is a gross delay of 142 and 172 days respectively in filing the Special Leave Petitions which has not been satisfactorily explained by the petitioners. >Even otherwise, we see no reason to interfere with the impugned order passed by the High Court. >Special Leave Petitions are, accordingly, dismissed on the ground of delay as well as merits.
>HON'BLE MR. JUS .....

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