The Tax Publishers2020 TaxPub(DT) 1473 (SC) : (2020) 270 TAXMAN 0017

INCOME TAX ACT, 1961

Section 261 Section 132

Where the department preferred SLP to appeal against the judgment of Delhi High Court in Pr. CIT v. Smt. Amita Garg [ITA Nos 546 to 547 and 549 to 552 of 2018, C.M. Application Nos 18962 to 18966, 18972 and 18974 of 2018, dt. 8-5-2018] : 2020 TaxPub(DT) 1476 (Del-HC), whereby the High Court held that since no incriminating material was unearthed by AO during the course of search operation under section 132, therefore, no addition could be made during the relevant assessment year under section 153A by reopening the assessment on the matter, which was examined earlier during original assessment concluded under section 143(3). The Supreme Court granted leave to department to appeal thereagainst and directed the Registry to tag the matter along with Civil Appeal No. 15702 of 2015

Appeal (Supreme Court) - Special leave petition - Assessment under section 153A - Addition made pursuant to search operation on the same subject-matter, which was examined during original assessment

Department preperred SLP to appeal against the judgment of Delhi High Court in Pr. CIT v. Smt. Amita Garg [ITA Nos 546 to 547 and 549 to 552 of 2018, C.M. Application Nos 18962 to 18966, 18972 and 18974 of 2018, dt. 8-5-2018] : 2020 TaxPub(DT) 1476 (Del-HC), whereby the High Court held that since no incriminating material was unearthed by AO during the course of search operation under section 132, therefore, no addition could be made during the relevant assessment year under section 153A by reopening the assessment on the matter, which was examined earlier during original assessment concluded under section 143(3).Held: The Supreme Court granted leave to department to appeal thereagainst and directed the Registry to tag the matter along with Civil Appeal No. 15702 of 2015.

REFERRED :

FAVOUR : Leave granted.

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