Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2775 - HC - Income TaxAssessment u/s 153A - whether the proviso to Section 153C (1) of the Act is confined to the second proviso to Section 153A (1) of the Act, and therefore, applies on to cases of abatement of pending assessments? - HELD THAT:- In decision in SSP Aviation Limited v. Deputy Commissioner of Income Tax [2012 (4) TMI 335 - DELHI HIGH COURT] it was categorically held that, in the case of the other person, the question of both pendency and abatement of the proceedings of assessment or reassessment would be examined with reference to the date of handing over the books of account or documents or Assessing Officer having jurisdiction over such other person. No substantial question of law arises in the facts and circumstances of the present case.
|