2025 (1) TMI 1241

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..... by the jurisdictional AO - Distinction between Section 153A and Section 153C - Delay filing SLP - As decided by HC abatement of the six AYs' or the "relevant assessment year" u/s 153C would follow the formation of opinion and satisfaction being reached that the material received is likely to impact the computation of income for a particular AY or AYs' that may form part of the block of ten AYs'. .....

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..... B. PARDIWALA And HON'BLE MR. JUSTICE R. MAHADEVAN For the Petitioner : Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Karan Lahiri, Adv. Mr. Ishaan Sharma, Adv. Mr. Annirudh Sharma II, Adv. Mr. Shantnu Sharma, Adv. Mr. Ram Krishna Rao, Adv ORDER UPON hearing the counsel the Court made the following. 1. Heard the learned Additional Solicitor General appearing for the petit .....

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