Shri Vinay Pratap Singh, Lucknow vs. Astt. Commissioner of Income Tax, Lucknow
In the result, all the appeals filed by the assessee are partly allowed
ITA 687/LKW/2015[2011-12]Status: DisposedITAT Lucknow22 Feb 2021AY 2011-12
Bench: Shri A.D. Jain & Shri T.S. Kapoor
Section 132Section 132ASection 153CSection 158B
…e by the department. Further still, in Amandeep Singh's case (supra), the Hon'ble High Court has, while delivering the judgment, followed the decision of the Hon'ble Andhra Pradesh High Court in the case of Commissioner of Police v. Sadruddin H. Javeri [2000] 243 ITR 602. While doing so, it was held as follows:— "However, the facts of the present case are similar to the facts of the case of Sadruddin Javeri [2000] 243 ITR 579 (AP). In that case, the Andhra Pradesh High Court was considering the question whether the Income-tax authorities can justify and legally invoke section 132A of the Act to take delivery of t…