M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

120 ITR 14 (SC) wherein it was held thus: "Reassessment under s. 147(a)—Limitation—Scope and applicability of s. 153(3)(ii)—A finding' for purposes of s. 153(3)(ii) must be a finding necessary, and not incidental, for the disposal of the particular case, in respect of particular assessee and in relation to the particular assessment year

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above