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| The Tax Publishers2020 TaxPub(DT) 0371 (SC) INCOME TAX ACT, 1961,
Section 261 Section 153A
Where the Department preferred SLP to appeal against the judgment of Karnataka High Court in Pr. CIT v. M/s. Associated Mining Co. [ITA No. 100015/2017 c/w ITA Nos. 100016, 100014, 100018, 100019 & 100017/2017, dt. 22-7-2019] : (2019) 417 ITR 420 (Karn) : 2019 TaxPub(DT) 5007 (Karn-HC), whereby it was held that AO concluded the proceedings under section 144 which had been affirmed by Commissioner (Appeals) and erroneously on the ground of search having been conducted in the premises not belonging to assessee, appeal came to be allowed which was contrary to the tenor and language of section 132, the Supreme Court disposed of SLP as withdrawn, as prayed for.
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Appeal (Supreme Court) - Special Leave Petition - Notice issued at address other than place of business - Validity
Assessee preferred SLP to appeal against the judgment of Karnataka High Court in Pr. CIT v. M/s. Associated Mining Co. [ITA No. 100015/2017 c/w ITA Nos. 100016, 100014, 100018, 100019 & 100017/2017, dt. 22-7-2019] : (2019) 417 ITR 420 (Karn) : 2019 TaxPub(DT) 5007 (Karn-HC), whereby it was held that AO concluded the proceedings under section 144 which had been affirmed by Commissioner (Appeals) and erroneously on the ground of search having been conducted in the premises not belonging to assessee, appeal came to be allowed which was contrary to the tenor and language of section 132. Held: The Supreme Court disposed of SLP as withdrawn, as prayed for.
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