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2023 (12) TMI 592 - SC ORDERAssessment u/s 153A - mandate of satisfaction recorded by the assessing officer of the searched person (153A) - date with reference to which the proceedings for assessment or reassessment of any assessment year - HELD THAT:- In view of the order GALI JANARDHANA REDDY [2023 (12) TMI 464 - SC ORDER] and similar issues being raised in the present Special Leave Petition also, following the aforesaid order as well as the judgment of this Court in the case of Commissioner of Income Tax 14 v/s vs. Jasjit Singh [2023 (10) TMI 572 - SUPREME COURT] this special leave petition is also dismissed.
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