COMMISSIONER OF INCOME TAX 14 vs. JASJIT SINGH

The appeals are dismissed in terms of signed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A, as the case may be, shall abate:….” “153C

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

reassessment or recomputation, as the case may be, ends before the end of the month, such period shall be extended to the end of such month. Explanation 2.—For the purposes of this section, where, by an order referred to in clause (i) of sub-section (6),— (a) any income is excluded from the total income of the assessee

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

Bench: This Hon’Ble Court. (Ii) That Even Though The Appeals Of The Revenue Are Dismissed In Respect Of Assessments Passed Under 153A & 153C, In The Absence Of Incriminating

reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed