Supreme Court · 2020 INSC 277 · Decided 5 March 2020
M/S Super Malls Private Limited v. Principal Commissioner of Income Tax 8, New Delhi
- Court
- Supreme Court of India
- Citation
- 2020 INSC 277 · [2020] 4 S.C.R. 676
- Case number
- CIVIL APPEAL No. 2006/2020
- Decided
- 5 March 2020
- Bench
- ASHOK BHUSHAN, M.R. SHAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 153C
Headnote
Income Tax Act, 1961 - s.153C - Search and seizure operation carried out at residential/business premises of Director (the searched person) of assessee-company - A pen drive was found and seized - Some documents were seized receipts on sale of shops/offices at assessee-company - Notice issued to assessee u/s.153C by Assessing Officer who co-incidentally happened to be the same for the assessee and the searched person - Assessee filed return for assessment year 2008-09 - Assessment finalised by the
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