ACIT Circle 2 vs. Niit Online Learning Ltd
In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed
ITA 3903/DEL/2006[2002-2003]Status: DisposedITAT Delhi05 Aug 2022AY 2002-2003
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A
…ompany on the one and only issue involved in the aforesaid three appeals, therefore, it is not considered necessary to address this issue while disposing these appeals.” 22. The ld. AR has also relied on the judgment in the case of Smt. Dhiraj Suri vs. ACIT: 98 ITD 187 a search was conducted in the case of the assessee’s husband. Thereafter, in continuation of that search, locker in the joint name of the assessee and her husband was opened and a Panchnama was ITA Nos. 3901, 3902 & 3903/Del/2006 16 CO Nos. 264, 265 & 266/Del/2010 NIIT Online Learning Ltd. prepared in their joint names. The Assessing Officer comp…