Ess Dee Aluminium Ltd. and Etc v. Dy. Commissioner of Income-tax (Inv.) and Ors
[Citation -2016-LL-1117-7]
| Citation | 2016-LL-1117-7 |
|---|---|
| Appellant Name | Ess Dee Aluminium Ltd. and Etc |
| Respondent Name | Dy. Commissioner of Income-tax (Inv.) and Ors. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 17/11/2016 |
| Judgment | View Judgment |
| Keyword Tags | search proceedings |
| Bot Summary: | UPON hearing the counsel the Court made the following ORDER The petitioners have approached this Court on the only ground that under Section 246-A of the Income Tax Act, 1961, the Commissioner of Income Tax(Appeals) has no jurisdiction to examine the validity of the search operations carried on under Section 132 of the said Act. Signature Not Verified Digitally signed by ANITA MALHOTRA Date: 2016.11.18 Learned senior counsel appearing for the petitioners has 17:53:09 IST Reason: further submitted that the foundation of the assessment 1 made hereunder is the search operations carried on against the petitioners. We are of the considered opinion that if the assessment order which is based on the search operations is under challenge, the validity of the search proceedings can also be gone into by the Commissioner of Income Tax. We do not find any good ground to interfere with the impugned order at this stage. If the appeal is filed within four weeks from today, the appeal shall not be dismissed on the ground of limitation. In view of the above, the special leave petitions stand disposed of. Pending application, if any, shall also stand disposed of. |