Supreme Court upholds quashing of Income Tax Assessment Proceedings initiated u/s 153C for Lack of Incriminating Evidence [Read Judgement]

By Manu Sharma - On May 4, 2023 1:12 pm - 2 mins read

Supreme Court upholds - Supreme Court - Income Tax Assessment Proceedings - Income Tax - Lack of Incriminating Evidence - Incriminating Evidence - taxscan

The Supreme Court has recently upheld the quashing of reassessment proceedings by the jurisdictional High Court and dismissed a bunch of appeals of the revenue in the absence of any incriminating evidence against the respondents. The High Court found that in none of the cases, any incriminating material was found during the search either from…

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