Supreme Court · 2023 INSC 882 · Decided 26 September 2023
Commissioner of Income Tax 14 v. Jasjit Singh
- Court
- Supreme Court of India
- Citation
- 2023 INSC 882 · [2023] 13 S.C.R. 706
- Case number
- CIVIL APPEAL No. 6566/2023
- Decided
- 26 September 2023
- Bench
- S. RAVINDRA BHAT, ARAVIND KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 153C
Headnote
HEADNOTES Issue for consideration: In search and seizure, the Assessing Offi cer was of the opinion that some documents and material "belonging to" the respondents(s) assessee, were involved - Notice was issued by the concerned jurisdictional A.Os. to the said assessees period for which they were required to fi le returns, commenced only from the date the materials were forwarded to their A.Os. Income Tax Act, 1961 - s.153C - The Revenue urged that the date (relatable to the period for which six years returns were to be fi led by the assessee) was
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