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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
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of <h1>Assessment under Section 153A and seizure of incriminating documents - SLP disposed by applying existing precedent.</h1> Whether incriminating documents were found and seized during a search under Section 153A was determinative; the Supreme Court treated the special leave ... Assessment u/s 153A - incriminating documents/materials found and seized at the time of search or not? - HELD THAT:- Special leave petition is covered by the judgment of this Court in Abhisar Buildwell P. Ltd. [2023 (4) TMI 1056 - SUPREME COURT] - In the circumstances, the special leave petition stands disposed of in terms of the said judgment. The Supreme Court, in a judgment by HON'BLE MRS. JUSTICE B.V. NAGARATHNA and HON'BLE MR. JUSTICE UJJAL BHUYAN, condoned delay and disposed of a special leave petition citing a previous judgment in Civil Appeal No. 6580 of 2021. Pending application(s) were also disposed of.
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