2023 (8) TMI 1076

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....>Income Tax<br>HON&#39;BLE MR JUSTICE S SUNIL DUTT YADAV For the Petitioner (By Sri. Aravind V Chavan., Advocate) For the Respondents (By Sri. M. Dilip, Advocate) ORDER The petition was dismissed for non-prosecution due to non-compliance of office objections. 2. During the pendency of I.A.-1/2023 for recalling the order of dismissal, the petitioner has complied the office objections. Accor....

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....tion 153C of the Act, the opportunity of hearing as is provided for under Section 143(3) of the Act was not given. It is also contended that the Authority had no jurisdiction to invoke Section 153C of the Act. 6. It is pointed out that for the purpose of initiating proceedings, there must be recovery of incriminatory material without which recourse cannot be had to Section 153C of the Act and tha....