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2014 (1) TMI 917 - AT - Income TaxValidity of Jurisdiction u/s 158BD of the Act – Held that:- This is noted by the A.O. in the assessment order that in the course of search carried out on 07.11.2000 in the premises of Mukesh M Oza, various incriminating documents and papers were found and seized and the A.O. who made the assessment of Shri Mukesh M Oza u/s 158BC had considered the seized material in the satisfaction note written for formation of a belief that the present assessee had earned undisclosed income for the concerned block period - But there is no finding given by Ld. CIT(A) as to whether any material was found in the course of search carried out in the case of Mukesh M Oza - There is no document available in the paper book showing any incriminating material found and seized in the course of search carried out on 07.11.2000 in the case of Mukesh M Oza – Decided partly in favour of Assessee.
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