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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Assessment under section 153A alleging accommodation entries and unaccounted money dismissed; reliance on third-party statements deemed insufficient</h1> Assessment under section 153A concerned allegations of generation of unaccounted money and transfer as share capital alleged to be accommodation entries; ... Summary order. Delay condoned; special leave petition dismissed; pending applications, if any, disposed of. 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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