Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Supreme Court dismisses Special Leave Petition due to prior adverse ruling.</h1> <h3>Principal Commissioner of Income Tax Central 1 Versus Saroj Sudhir Kothari</h3> The Supreme Court of India dismissed the Special Leave Petition as the issue was previously decided against the Revenue in a similar case. - Principal ... Assessment u/s 153A - addition based on seized material or not? - competency of AO to consider all the material that is available on record - HELD THAT:- The issue involved in the present petitions is squarely covered against the Revenue in view of the decision of this Court in the case of Principal Commissioner of Income Tax, Central -3 Vs. Abhisar Buildwell P. Ltd.[2023 (4) TMI 1056 - SUPREME COURT] The present Special Leave Petitions stand dismissed. Pending applications shall stand disposed of. The Supreme Court of India dismissed the Special Leave Petition as the issue was already decided against the Revenue in a previous case. The decision was based on the case of Principal Commissioner of Income Tax, Central -3 Vs. Abhisar Buildwell P. Ltd. (Civil Appeal No. 6580/2021, 24.04.2023).