Sec. 153A – Notice issued in SLP against order of HC that AO while passing order u/s 153A read with section 143(3), ordinarily cannot disturb assessment/re-assessment order which has attained finality, unless material gathered in the course of proceedings establish that finalised assessments are contrary to material unearthed during course of section 153A proceedings.
Principal Commissioner of Income-tax (Central) v. Delhi International Airport (P.) Ltd. – [2023] 147 taxmann.com 261 (SC).