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2020 (1) TMI 1580 - SCH - Income TaxValidity of assessment u/s 153A - As per HC assessment under section 153A of the Income Tax Act, 1961 can be made only on the basis of incriminating material found during a search - HELD THAT:- Petitioner, on instructions, issued by the Department of Revenue, Ministry of Finance vide F. No.390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw this Special Leave Petition along with pending applications therein due to low tax effect. Permission granted, subject to just exceptions. The special leave petition and pending applications are dismissed as withdrawn, leaving question of law open.
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