2025 (3) TMI 155

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..... >Proceedings u/s 153C - issuance of the notice was preceded by the drawl of a Satisfaction Note by the jurisdictional AO - importance of material recovered in the course of a search or a requisition made and a right to reassess u/s 153A and 153C - scope of Incriminating material. As decided by HC [2024 (4) TMI 461 - DELHI HIGH COURT] abatement of the six AYs' or the "relevant assessment year" wou .....

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..... s respectively which have not been satisfactorily explained. Even otherwise, we have gone through the Special Leave Petition and do not find any merit in the same. Special Leave Petitions are therefore, dismissed on the ground of delay as well as on merits.
HON'BLE MR. JUSTICE J. B. PARDIWALA And HON'BLE MR. JUSTICE R. MAHADEVAN For the Petitioner : Mr. N Venkatraman, A.S.G. Mr. Raj B .....

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