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of <h1>Supreme Court India: Delay Condoned, Notice Issued, Case Tagged with Petition</h1> <h3>Pr. Commissioner of Income Tax 5 Versus Maheshbhai Manilal Shah</h3> The Supreme Court of India condoned the delay, issued notice, and tagged the case with another petition in 2020 (2) TMI 1218. The petitioner was ... Assessment u/s 153C - petitioner has submitted no documents or material belonging to the petitioner were found, despite which, the Assessing Officer wishes to assess the petitioner on the basis of the material collected during such search relying on the amendment in section 153C of the Act with effect from 1.6.2015 - HELD THAT:- Delay condoned. Issue notice. The Supreme Court of India in 2020 (2) TMI 1218, with Mr. Justice Ashok Bhushan and Mr. Justice M.R. Shah JJ., condoned delay, issued notice, and tagged the case with SLP(C) No.486/2020. Petitioner represented by Mr. K.M. Natraj, ASG, Ms. Archana Pathak Dave, Adv., and others.
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