Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-July-2025 at 23:59:59
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2018 (7) TMI 1325 - SCH - Income TaxValidity of assessment u/s 153A - Merely visiting the premises on the pretext of concluding the search but not actually finding anything new for being seized cannot give rise to a second panchnama - Held that - There is a delay of 86 days in filing of this special leave petition which has not satisfactorily been explained by learned counsel for the petitioner. The special leave petition is accordingly dismissed on the ground of delay.
The Supreme Court of India dismissed a special leave petition due to an unexplained delay of 86 days in filing. No satisfactory explanation was provided by the petitioner's counsel. (Citation: 2018 (7) TMI 1325 - SC)
|