2012 (3) TMI 503

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..... in making assessment under Section 153(3A) read with Section 153 of the Act. We find no reason to interfere with the order passed by the Tribunal. - Tax Appeal No. 99 of 2011 - - - Dated:- 20-3-2012 - MR.BHASKAR BHATTACHARYA, ACJ AND MR. J.B.PARDIWALA, J For the Petitioner : Mr Manish R Bhatt, Sr. Advocate with Mrs Mauna M Bhatt For the Respondent : None ORDER ACTING CH .....

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..... eizure proceeding was initiated against a different person. It appears that only some documents revealing the present assessee's transactions with the parties search were seized in the case. According to the assessee, those materials were already recorded in its books of account and for which returns were filed under Section 139 of the Act. Subsequent to the search, the Revenue department has .....

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