Rajendra Kumar Sharma v. ITO (2023) 295 Taxman 215 /(2024) 460 ITR 157(SC) Editorial: Rajendra Kumar Sharma v. ITO (2023) 155 taxmann.com 232(2024) 460 ITR 155 (All)(HC)

S. 153C : Assessment-Income of any other person-Delay in filing-Writ-Alternative remedy-Order of High Court is affirmed. [S. 132, Art. 136]

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. SLP of the assessee is dismissed. (AY. 2015-16)