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2015 (8) TMI 1286 - DELHI HIGH COURT

2015 (8) TMI 1286 - DELHI HIGH COURT - TMI - Assessment u/s 153C - Whether the hard disc found in the premises of the searched entity i.e. GLOBAL HERITAGE VENTURE PVT. LTD belonged to the Assessee for the purposes of Section 153 C of the Act as it stood prior to its amendment with effect from 1st June 2015? - Held that:- Assessing Officer failed to record his satisfaction in that regard in terms of the law as explained by the Court in Pepsico India Holdings (P) Ltd. v. ACIT [2014 (8) TMI 898 - D .....

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RALIDHAR AND MR. JUSTICE VIBHU BAKHRU For the Appellant : Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel and Ms Shikha Garg, Advocates For the Respondent : Mr Sudesh Garg, Advocate O R D E R CM 14704/2015 in ITA 569/2015 CM 14705/2015 in ITA 571/2015 1. Allowed, subject to all just exceptions. 2. The applications stand disposed of. ITA 569/2015 ITA 570/2015 ITA 571/2015 3. These three appeals under Section 260-A of the Income Tax Act1961 ( Act ) are d .....

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