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2023 (6) TMI 1170 - SC ORDERValidity of reopening of assessment - monetary requirement for reopening assessment - unexplained cash credit under Section 68 - as decided by HC condition precedent of an asset in the form of Rs.50 lakhs is not be attracted to the present case, as the notice u/s 148A(b) had been issued on 17th March, 2022 i.e. within three years of the assessment year sought to be assessed, namely, 2018-19 and Section 148A(d) order as well as Section 148 notice issued on 31st March, 2022 was within prescribed time HELD THAT:- Learned counsel seeks liberty to withdraw the special leave petition and agitate all issues before the authorities. Liberty sought for is granted. The petition is accordingly dismissed as withdrawn. Pending application(s), if any, stand disposed of.
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