2023 (5) TMI 373

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..... HAT:- As no incriminating material was found in case of any of the Assessees either from the Assessee or from the third party and the assessments were under Section 153-C of the Act, the High Court has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(s) passed by the High Court do not require any interference by this Court. Hence, all these appeals deserve t .....

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..... aul, Adv. Mr. Vijaynand Tripathi, Adv. Mr. Vivasvan Gautam, Adv. For Respondent(s) Mr. Rameshwar Prasad Goyal, AOR Mr. Subodh S. Patil, AOR Ms. Mahua Kalra, AOR Mr. Mayank Nagi, Adv. Mr. Shreeyash U Lalit, Adv. Mr. Ajay Singh, Adv. Mr. Mahesh Kumar, Adv. Mr. Nikhilesh Kumar, Adv. Ms. Devika Khanna, Adv. Mrs. V.d Khanna, Adv. Mr. Vmz Chambers, AOR M/S. Gagrat And Co, AOR Mr. Ujjwal A. Rana, A .....

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..... f Principal Commissioner of Income Tax, Central -3 Vs. Abhisar Buildwell P. Ltd., Civil Appeal No. 6580/2021, more particularly, paragraphs 11 and 13, has prayed to observe that the Revenue may be permitted to initiate re-assessment proceedings under Section 147/148 of the Act as in the aforesaid decision, the powers of the re-assessment of the Revenue even in case of the block assessment unde .....

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