2023 (10) TMI 1447

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..... Sarkar, Jr. Standing Counsel, Ms Madhavi Shukla, Jr. Standing Counsel and Ms Vanshika Taneja, Adv. For the Respondent : None. RAJIV SHAKDHER, J. (ORAL): 1. These appeals concern Assessment Year (AY) 2006-07 (ITA 251/2019) and AY 2005-06 (ITA 265/2019). 2. The appellant/revenue seeks to assail the common order dated 07.12.2017 passed by the Income Tax Appellate Tribunal [in short, "Tribunal .....

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..... llant/revenue, does not dispute the fact that no incriminating material was found pursuant to the search carried out under Section 132 of the Income Tax Act, 1961 [in short, "Act"] against the Surya Vinayak Group, which included the respondent/assessee, concerning the aforementioned AYs. 6. These findings of fact are recorded in paragraph 10 of the impugned order passed by the Tribunal. For conve .....

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