SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 19284 & 2016
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Commissioner of Income-tax-I................................................................Appellant.
v.
Hitesh A. Chokshi
..................................................................................Respondent |
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A.K. SIKRI AND N.V. RAMANA, JJ.
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| Date :OCTOBER 21, 2016 |
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| Appearances |
| Rajat Nair, Ms. Jyoti Taneja and Mrs. Anil Katiyar, Advs. for the Petitioner. |
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Section 158BC read with section 261 of the Income Tax Act, 1961 — Block assessment — SLP dismissed on ground of delay against High Court's ruling that in absence of warrant of authorisation for search in name of assessee, proceedings initiated for block assessment would be void ab initio — Commissioner of the Income Tax vs. Hitesh A Chokshi.
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ORDER
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1. There is a delay of 425 days in filing the special leave petition for which no satisfactory explanation is given.
2. The special leave petition is, accordingly, dismissed on the ground of delay.
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[2017] 245 TAXMAN 60 (SC) |
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