Section 153C of the Income Tax Act: Supreme Court clarifies procedure in search cases: Commissioner of Income Tax vs. Vijaybhai N. Chandrani (2013)
Date of the Judgment: July 18, 2013 Citation: 2013 INSC 509 Judges: H.L. Dattu, J., Dipak Misra, J. Can an assessee directly challenge a show cause notice issued under Section 153C of the Income Tax Act, 1961 in a writ petition? The Supreme Court of India addressed this procedural question in a batch of appeals. […]