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
147 (reassessment).
b.
Where returns have been filed u/s 139 or notices
have been issued u/s 142(1) or u/s 148, but
assessments have not been made till the date of search
requisition, based on the income disclosed in such
returns.
c.
Likewise, Section 158B(b) (Clauses c to f)
proceeds to excludes other possible permutations. The
bottom line being
