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Material found in the search may be a ground for notice and assessment under Section 153A of the Act but that would not efface or terminate all the consequence, which has arisen out of the regular assessment or reassessment
Case Law Details
- Case Name
- Commissioner of Income-tax (Central) Kanpur Vs. Smt. Shaila Agarwal (High Court of Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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CIT v. Smt. Shaila Agarwal (Allahabad High Court) – he second proviso to Section 153A of the Act, refers to abatement of the pending assessment or re-assessment proceedings. The word ‘pending’ does not operate any such interpretation, that wherever the appeal against such assessment or reassessment is pending, the same along with assessment or reassessment proceedings is liable to be abated. The principles of interpretation of taxing statutes do not permit the Court to interpret the Second Proviso to Section 153A in a manner that where the assessment ...
