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Section 153C Assessment Upheld as Delay in Handing Over Seized Material Did Not Extend Limitation Illegally
Case Law Details
- Case Name
- Smt. Pavithra Sugichandran Vs Office of the DCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Smt. Pavithra Sugichandran Vs Office of the DCIT (Madras High Court)
The Madras High Court considered six writ petitions challenging assessment orders for Assessment Years (AYs) 2015-16 to 2020-21. The petitioner’s husband, a director of Gateway Office Parks Limited (GOPL), faced allegations of siphoning company funds, leading to a search and seizure operation. Materials allegedly relating to the petitioner were handed over to the jurisdictional Assessing Officer on 20.11.2021. Earlier assessments under Section 153A for AYs 2018-19 to 2020-21 had been quashed, after whic...
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