M/S. SUPER MALLS PRIVATE LIMITED. vs. PRINCIPAL COMMISSIONER OF INCOME TAX 8

Bench: HON'BLE MR. JUSTICE M.R. SHAH

1) of the Act was carried out on 08/09.04.2010 at the residential/business premises of Sh. Tejwant Singh & Sh. Ved Parkash Bharti Group of cases, Karnal, Panipat & Delhi and a survey u/s 133A of the IT. Act, 1961 was also carried out at the business premises of M/s Super Mall (P) Ltd. Karnal & New Delhi. During the course of search

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.(1

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

1 of 4 Digitally signed by Neetu Sachdeva Date: 2023.05.12 15:47:38 IST Reason: Signature Not Verified “(a) This Hon’ble Court may clarify that the waiver of limitation as stipulated in section 150(2) is to be read in respect of the date of issue of notice for reassessment under section 148 (i.e.) if as on the date