2015 (7) TMI 1100

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..... ome Tax Act, 1961 would apply on all fours to the facts of the present case irrespective of whether the document recovered (viz., the accounts) is in the form of a hard copy or a hard disk. Consequently, the Court does not find any error in the impugned order of the ITAT which gives rise to a substantial question of law. - ITA 406/2015, ITA 407/2015, ITA 408/2015, ITA 409/2015 - - - Dated:- 20 .....

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..... Supreme Court. However no stay has been granted of the operation of the judgment of this Court. 4. Learned counsel for the Revenue submitted that the ITAT has also relied on the decision of its coordinate Bench in V.K. Fiscal Services Pvt. Ltd. v. DCIT (ITA Nos. 5460-5465/Del/2012) which in turn relied on an earlier order of the ITAT in DSL Properties Pvt. Ltd. v. DCIT (ITA No. 11349/Del/2012) .....

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