SSP Aviation Ltd. v. CIT
2012 SCC OnLine DEL 1898Reported decision2012#2414 most cited
What is SSP Aviation Ltd. v. CIT authority for?
When the Assessing Officer (AO) of a searched person transmits material to the AO of another person under Section 153A, the searched person's AO is not required to form an opinion on the escapement of income or its impact on the other person's total income. The AO only needs to be satisfied that the unearthed material pertains to a person other than the one searched.
48
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.
Also referred to as
SSP Aviation Ltd. · Section 153A · Section 153C · search assessment · transmission of material · AO satisfaction · escapement of income · other person · searched person · assessment procedure
Sections most often in play
Issues it is cited on
Judgments citing SSP Aviation Ltd. v. CIT
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