Home › Income-Tax Act › PCIT v. I.B.C. Knowledge Park (P)Ltd [2026] 309 Taxman 87 (SC) Editorial: PCIT v. IBC Knowledge Park (P) Ltd (2025) 181 taxmann.com 747 (Karn)(HC)

PCIT v. I.B.C. Knowledge Park (P)Ltd [2026] 309 Taxman 87 (SC) Editorial: PCIT v. IBC Knowledge Park (P) Ltd (2025) 181 taxmann.com 747 (Karn)(HC)

S. 153C: Assessment-Income of any other person-Search-No incriminating material was found-SLP of revenue dismissed.[Art. 136]

High Court held that Section 153C cannot be invoked when no incriminating material is found during search. Order of the High Court affirmed. SLP of revenue dismissed .(AY.  2007-08)

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