Supreme Court · 2017 INSC 820 · Decided 29 August 2017
Commissioner of Income Tax-Ill, Pune v. Sinhgad Technical Education Society
- Court
- Supreme Court of India
- Citation
- 2017 INSC 820 · [2017] 8 S.C.R. 463
- Case number
- CIVIL APPEAL No. 11080/2017
- Decided
- 29 August 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 153C
Headnote
463 COMMISSIONER OF INCOME TAX-Ill, PUNE v. SINHGAD TECHNICAL EDUCATION SOCIETY (Civil Appeal No. 11080 of 2017) AUGUST 29, 2017 [A. K. SIKRI AND ASHOK BHUSHAN, JJ.I Income Tax Act, 1961: s.153C - Proceedings under - Validity of-Assessment order A B - Pursuant to the notice u/s. l 53C - Against Tax Appellate Tribunal (JTAT) additional ground pertaining to jurisdiction uls. l 53C raised - ITAT quashed the notice/proceedings u/s. l 53C in respect of four assessment years 0 - Order of ITAT confirmed by High Court - On appeal, held: ITAT rightly permitted the additional ground to be raised
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