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, 149, 151 and 153 and the jurisdictional cause of
CA No. 6580/2021 Etc.
Page 14 of 59
action to initiate proceeding under this Section would be
where a search is initiated u/s 132 or books of accounts,
other documents or any assets are requisitioned u/s 132
of the Act after 31st May, 2023.
(ii) The jurisdictional requirement to initiate
