Search: reassessment u/s 147

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

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

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

Section 153ASection 2(45)Section 4Section 5

u/s 147 and/or 263. CA No. 6580/2021 Etc. Page 39 of 59 roving/fishing enquiries. 4.2 Learned counsel for the respective assessees have relied upon the following decisions of this Court as well as various High Courts in respect of their submission that no addition can be made in respect of completed assessment in absence of incriminating material: Sl. No. Name

COMMR.OF INCOME TAX,CHENNAI vs. M/S ALAGENDRAN FINANCE LTD

C.A. No.-003301-003301 - 2007Supreme Court27 Jul 2007

M/s. Alagendran Finance Ltd