2025 (5) TMI 525

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..... ADRAS HIGH COURT - TMI
MADRAS HIGH COURT - HC
Dated:- 24-4-2025
Writ Appeal Nos. 1355, 1354, 1353 & 1356 of 2025 and CMP. Nos. 10376, 10369, 10368 & 10373 of 2025 WP. No. 1355 of 2025 - -
Income Tax
THE HONOURABLE DR.JUSTICE ANITA SUMANTH And THE HONOURABLE MR.JUSTICE C. KUMARAPPAN For the Appellants : Mr.A.S.Sriraman For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel .....

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..... me-tax (469 ITR 1), has concluded as follows: 19. In the case on hand, as we pointed out earlier, the show-cause notice refers to incriminating documents seized from the various premises of the appellants by the authorised officer under the control of Principal Director of Income Tax (Investigation), Kolkata. The documents seized would also affect the assessment in respect of the respective appe .....

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..... e. We find no reasons to doubt the bona fides in this case. Therefore, we do not find any error or infirmity in the order of the learned single Judge and the same deserves to be confirmed and all the writ appeals fail. 4. In light of the admitted position that the observations and the ratio in the aforesaid batch of Writ Appeals are wholly applicable to the present matters as well, in the intere .....

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