Home › Income-Tax Act › PCIT v. LKG Builders (P) Ltd (2023) 154 Taxman.com 188 (Delhi) (HC) Editorial: PCIT (Central) v. King Buildcon (P.) Ltd. (2023) 295 Taxman 413 (SC)

PCIT v. LKG Builders (P) Ltd (2023) 154 Taxman.com 188 (Delhi) (HC) Editorial: PCIT (Central) v. King Buildcon (P.) Ltd. (2023) 295 Taxman 413 (SC)

S. 153A : Assessment-Search-Non-abated assessment-No incriminating material is found-Order of Tribunal is affirmed. [S. 132,260A]

 

Dismissing the appeal of the Revenue the Court held that assessment attained finality  when  no incriminating material is found. Order of Tribunal is affirmed.