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of <h1>SC dismisses special leave petition, upholds order. Delay condoned, pending applications disposed.</h1> <h3>PR. COMMISSIONER OF INCOME TAX (I) Versus M/s CHAIN HOUSE INTERNATIONAL (P) LTD.</h3> The SC dismissed the special leave petition, finding no reason to interfere with the impugned order. Delay was condoned, and pending applications were ... Assessment u/s 153A - allegation of generation of unaccounted money and also transfer of such money in exchange of share capital - proving any accommodation entry - reliance on third party statement - CIT(A) and ITAT deleted the additions - HELD THAT:- No reason to interfere with the impugned order. The special leave petition is, accordingly, dismissed. The Supreme Court dismissed the special leave petition, stating no reason to interfere with the impugned order. The delay was condoned, and any pending applications were disposed of.
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