Supreme Court of India
Manish Maheshwari v. Ass Tt. Commissioner of Income Tax and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that the impugned judgments C of the High Court cannot be sustained, which are set aside accordingly.
Judgment, page 12
From the headnote
Income Tax Act, 1961-ss. 158BD & 158BC: 'I( Search conducted in premises belonging to Director of assessee- c Company-Severa/ incriminating documents relating to business of assessee- Company seized-Proceeding initiated against assessee-Company under s. l 58BC-Jurisdiction of Assessing Officer to make block assessments-High Court held that the Assessing Officer had the requisite jurisdiction in terms ~ of s. l 58BD rlw s.2(31)-Correctness of-Held, not correct-Notice issued to assessee-company did not satisfy the requirements of s. l 58BD-It did not record any satisfaction on the part of
Where later benches applied it
Of those, 1 referred to
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