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| The Tax Publishers2020 TaxPub(DT) 2643 (SC) : (2020) 272 TAXMAN 0521 INCOME TAX ACT, 1961
Section 261 Section 153A
Where the department preferred SLP to appeal against the judgment of Madhya Pradesh High Court in Pr. CIT v. Gahoi Dal & Oil Mills [ITA Nos. 21, 31, 32/2019, dt. 12-7-2019] : 2019 TaxPub(DT) 5313 (MP-HC), whereby the High Court held that completed assessments could not be interefered with while framing assessment under section 153A in the absence of incriminating material unearthed during search, the Supreme Court granted leave to department to appeal there against and directed the Registry to tag the matter with Civil Appeal No. 10266/2017.
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Appeal (Supreme Court) - Special leave petition - Assessment under section 153A - No incriminating material discovered during search--Fate of completed assessment
Department preferred SLP to appeal against the judgment of Madhya Pradesh High Court in Pr. CIT v. Gahoi Dal & Oil Mills [ITA Nos. 21, 31, 32/2019, dt. 12-7-2019] : 2019 TaxPub(DT) 5313 (MP-HC), whereby the High Court held that completed assessments could not be interefered with while framing assessment under section 153A in the absence of incriminating material unearthed during search.Held: The Supreme Court granted leave to department to appeal there against and directed the Registry to tag the matter with Civil Appeal No. 10266/2017.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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