Supreme Court of India
M/s Super Malls Private Limited v. Principal Commissioner of Income Tax 8, New Delhi
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What the Court ordered
In view of the above and for the reasons stated above, all these APPEALS fail and the same deserve to be dismissed and are accordingly dismissed.
Judgment, page 11
From the headnote
Income Tax Act, 1961 – s.153C – Search and seizure operation carried out at residential/business premises of Director (the searched person) of assessee-company – pen drive was found and seized – Some documents were seized containing details of cash receipts on sale of shops/offices at assessee-company – Notice issued to assessee u/s.153C by Assessing Officer who co-incidentally happened to be the same for the assessee and the searched person – Assessee filed return for assessment year 2008-09 – Assessment finalised by the Assessing Officer – Assessment order challenged contending that…
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