Assessee filed writ petition challenging the notice dated 4-2-2022 issued by Assessing Authority under section 153C by contending that he was not subjected to any search proceeding under section 132 as search was conducted in case of Saloni Group of which assessee was not a part. High Court dismissed the writ petition. (AY. 2015-16)
Rajendra Kumar Sharma v. ITO (2023) 155 taxmann.com 232/(2024) 460 ITR 155 (All)(HC) Editorial : SLP of assessee is dismissed, Rajendra Kumar Sharma v. ITO (2023) 295 Taxman 215/ (2024) 460 ITR 157 (SC)
S. 153C : Assessment-Income of any other person-Writ-Alternative remedy-Writ petition is dismissed. [S. 132, Art. 226]