← All Phrases

“loose papers”

Search & SeizureSection 132Section 1322,159 judgments

DCIT CENTRAL CIRCLE -28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH, NEW DELHI

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 8069/DEL/2025[2013-14]Status: DisposedITAT Delhi18 Mar 2026AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

included in the order. • Circumstantial evidences and other key physical evidences seized/impounded should be linked to the digital evidence. Usually the physical evidences like loose papers, sheets gives details of one particular transaction, while the .digital evidences may help in unearthing the entire consolidated data for the whole year. Such

MANOJ KUMAR SINGH,DELHI vs. DCIT(A) CENTRAL CIRCLE-28, DELHI

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 6383/DEL/2025[2013-14]Status: DisposedITAT Delhi18 Mar 2026AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

included in the order. • Circumstantial evidences and other key physical evidences seized/impounded should be linked to the digital evidence. Usually the physical evidences like loose papers, sheets gives details of one particular transaction, while the .digital evidences may help in unearthing the entire consolidated data for the whole year. Such

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

ITA 665/RJT/2024[2022-23]Status: DisposedITAT Rajkot13 Mar 2026AY 2022-23
For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. SR. DR
Section 143(3)Section 147Section 250

World (01 04 2009 to ...)\n6. Apart from the above, various documents in the form of loose-papers, excel\nsheets etc. have also been recovered and seized during the search operation from\nthe premises of the group members highlighting various kind of financial\ntransactions accounted as well as unaccounted ... nExp\", \"Rampar 58 P/60p\", \"IP5 Exp\", \"Jiyana 253 254\", \"Kuchiyadad 25\nNagjiNatha\",\" for the period 01/04/1999 to 31/03/2099\n1. Extracts of loose papers\n1. At the outset, I vehemently deny each and every allegation in the show-cause notice\nand deny carrying out any unaccounted transactions, which has been worked

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. SAFAL ENGINEERS AND REALTIES LLP, AHMEDABAD

In the result, the appeal of the assessee is partly allowed while the appeal\nof the Revenue is dismissed

ITA 1731/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad13 Mar 2026AY 2022-23
Section 143(3)

erred in law and on facts in estimating on-money for all units sold in the project “Seventy” by relying upon stray loose paper found during the course of search from City Estate Management and VineetKanodia without considering that all those seized loose papers are dumb document in absence ... alleged on-money, signature of any member, any cross enquiry being made with any members whose names are jotted on the seized loose papers, any confirmation of any of the members accepting payment of on-money and without testifying the members whose affidavits have been placed on record stating

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. SAFAL ENGINEERS AND REALTIES LLP, AHMEDABAD

In the result, the appeal of the assessee is partly allowed while the appeal\nof the Revenue is dismissed

ITA 1730/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad13 Mar 2026AY 2021-22
Section 143(3)

alleged on-money,\nsignature of any member, any cross enquiry being made with any\nmembers whose names are jotted on the seized loose papers, any\nconfirmation of any of the members accepting payment of on-money\nand without testifying the members whose affidavits have been placed\non record stating ... suggest any\nacceptance of on-money.\n\n6. The Ld.CIT(A) has erred in law and on facts by merely relying upon the\nseized loose papers recovered from third party premises being City\nEstate Management as well as Shri VineetKanodia, none of whose\nstatements recorded during the course of search

SAFAL ENGINEERS AND REALTIES LLP,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(4), AHMEDABAD

The appeal of the assessee is partly allowed while the appeal\nof the Revenue is dismissed

ITA 1700/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad13 Mar 2026AY 2022-23
Section 143(3)

alleged on-money,\nsignature of any member, any cross enquiry being made with any\nmembers whose names are jotted on the seized loose papers, any\nconfirmation of any of the members accepting payment of on-money\nand without testifying the members whose affidavits have been placed\non record stating ... suggest any\nacceptance of on-money.\n\n6. The Ld.CIT(A) has erred in law and on facts by merely relying upon the\nseized loose papers recovered from third party premises being City\nEstate Management as well as Shri VineetKanodia, none of whose\nstatements recorded during the course of search

SAFAL ENGINEERS AND REALTIES LLP,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(4), AHMEDABAD

In the result, the appeal of the assessee is partly allowed while the appeal\nof the Revenue is dismissed

ITA 1699/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad13 Mar 2026AY 2021-22
Section 143(3)

alleged on-money,\nsignature of any member, any cross enquiry being made with any\nmembers whose names are jotted on the seized loose papers, any\nconfirmation of any of the members accepting payment of on-money\nand without testifying the members whose affidavits have been placed\non record stating ... suggest any\nacceptance of on-money.\n\n6.\nThe Ld.CIT(A) has erred in law and on facts by merely relying upon the\nseized loose papers recovered from third party premises being City\nEstate Management as well as Shri VineetKanodia, none of whose\nstatements recorded during the course of search

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. YAGNIK ROAD HIGHSTREET LLP, RAJKOT

Appeal of the revenue is dismissed:\n(i)Ground no

ITA 684/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22
For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147

booking register. This\ncash was not accounted for in the books. It has been treated as on-money for\nsale of flats/shops. Simultaneously certain loose papers were found disclosing\nthe fact that the expenditure were incurred in cash and accounted in the books.\nThe Ld.CIT(A) made an analysis

YAGNIK ROAD HIGHSTREET LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

Appeal of the revenue is dismissed:\n(i)Ground no

ITA 512/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22
For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147

booking register. This\ncash was not accounted for in the books. It has been treated as on-money for\nsale of flats/shops. Simultaneously certain loose papers were found disclosing\nthe fact that the expenditure were incurred in cash and accounted in the books.\nThe Ld.CIT(A) made an analysis

YAGNIK ROAD HIGHSTREET LLP,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

Appeal of the revenue is dismissed:\n(i)Ground no

ITA 511/RJT/2024[2020-21]Status: DisposedITAT Rajkot12 Mar 2026AY 2020-21
For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147

booking register. This\ncash was not accounted for in the books. It has been treated as on-money for\nsale of flats/shops. Simultaneously certain loose papers were found disclosing\nthe fact that the expenditure were incurred in cash and accounted in the books.\nThe Ld.CIT(A) made an analysis

ASSISTANT COMMISSIONER OF INCOME TAX, CHANDIGARH vs. SARAF THE JEWELLERS, PUNJAB

Appeal stand dismissed

ITA 1594/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh12 Mar 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.1232/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Saraf The Jeweller Dcit / Acit (Central)-2 बनाम/ Sco 45, Pocket No.1 C.R. Building Nac Showroom, Manimajra Himalaya Marg, Vs. Chandigarh – 160101 Sector-17E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.1594/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Dcit / Acit (Central)-2 Saraf The Jeweller बनाम/ C.R. Building Sco 45, Pocket No.1 Himalaya Marg, Nac Showroom, Manimajra Vs. Sector-17E, Chandigarh Chandigarh – 160101 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Sudhir Sehgal (Advocate) & Sh. Sahil Ratra (Advocate) – Ld. Ars Revenue By : Sh. Abhishek Pal Garg (Cit) & Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 12.02.2026 घोषणाकीतारीख /Date Of Pronouncement 12.03.2026 : आदेश / O R D E R Per Bench

For Appellant: Sh. Sudhir Sehgal (Advocate) and Sh. Sahil RatraFor Respondent: Sh. Abhishek Pal Garg (CIT) & Dr. Ranjit Kaur (Addl
Section 115BSection 143(3)Section 65BSection 69C

Showrooms (DSSs) / Shop-cum-offices (SCOs).During survey u/s 133A at assessee’s site office viz. Mohali Citi Centre, GMADA, Aerocity, Mohali, certain digital loose papers were found and impounded as Annexure-1 (Pages 16,17 & 18). The seized papers, inter-alia, contained list of customer’s names, sale price ... borne out of the orders of lower authorities. It is settled law that no addition could be made merely on the basis of loose papers unless the same is corroborated by cogent evidences. It could be seen that no evidence of excess cash or unexplained investment by the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CHANDIGARH vs. SARAF THE JEWELLERS, PUNJAB

Appeal stand dismissed

ITA 1593/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh12 Mar 2026AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.1231/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Saraf The Jeweller Dcit / Acit (Central)-2 बनाम/ Sco 45, Pocket No.1 C.R. Building Nac Showroom, Manimajra Himalaya Marg, Vs. Chandigarh – 160101 Sector-17E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.1593/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit / Acit (Central)-2 Saraf The Jeweller बनाम/ C.R. Building Sco 45, Pocket No.1 Himalaya Marg, Nac Showroom, Manimajra Vs. Sector-17E, Chandigarh Chandigarh – 160101 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant Sh. Sudhir Sehgal (Advocate) & Sh. Sahil Ratra (Advocate) – Ld. Ars By : ""थ"कीओरसे/Respondent By : Sh. Abhishek Pal Garg (Cit) & Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 12.02.2026 घोषणाकीतारीख /Date Of Pronouncement 11.03.2026 : आदेश / O R D E R Per Bench

For Respondent: Sh. Abhishek Pal Garg (CIT) & Dr. Ranjit Kaur (Addl. CIT) –
Section 115BSection 153A(1)(b)Section 153DSection 65BSection 68Section 69C

Showrooms (DSSs) / Shop-cum-offices (SCOs).During survey u/s 133A at assessee’s site office viz. Mohali Citi Centre, GMADA, Aerocity, Mohali, certain digital loose papers were found and impounded as Annexure-1 (Pages 16,17 & 18). The seized papers, inter-alia, contained list of customer’s names, sale price ... borne out of the orders of lower authorities. It is settled law that no addition could be made merely on the basis of loose papers unless the same is corroborated by cogent evidences. It could be seen that no evidence of excess cash or unexplained investment by the assessee

SARAF THE JEWELLER, CHANDIGARH,CHANDIGARH vs. THE DCIT/ACIT CENTRAL CIRCLE- 2, CHANDIGARH, CHANDIGARH

Appeal stand dismissed

ITA 1232/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh12 Mar 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.1232/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Saraf The Jeweller Dcit / Acit (Central)-2 बनाम/ Sco 45, Pocket No.1 C.R. Building Nac Showroom, Manimajra Himalaya Marg, Vs. Chandigarh – 160101 Sector-17E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.1594/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Dcit / Acit (Central)-2 Saraf The Jeweller बनाम/ C.R. Building Sco 45, Pocket No.1 Himalaya Marg, Nac Showroom, Manimajra Vs. Sector-17E, Chandigarh Chandigarh – 160101 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Sudhir Sehgal (Advocate) & Sh. Sahil Ratra (Advocate) – Ld. Ars Revenue By : Sh. Abhishek Pal Garg (Cit) & Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 12.02.2026 घोषणाकीतारीख /Date Of Pronouncement 12.03.2026 : आदेश / O R D E R Per Bench

For Appellant: Sh. Sudhir Sehgal (Advocate) and Sh. Sahil RatraFor Respondent: Sh. Abhishek Pal Garg (CIT) & Dr. Ranjit Kaur (Addl
Section 115BSection 143(3)Section 65BSection 69C

Showrooms (DSSs) / Shop-cum-offices (SCOs).During survey u/s 133A at assessee’s site office viz. Mohali Citi Centre, GMADA, Aerocity, Mohali, certain digital loose papers were found and impounded as Annexure-1 (Pages 16,17 & 18). The seized papers, inter-alia, contained list of customer’s names, sale price ... borne out of the orders of lower authorities. It is settled law that no addition could be made merely on the basis of loose papers unless the same is corroborated by cogent evidences. It could be seen that no evidence of excess cash or unexplained investment by the assessee

SARAF THE JEWELLER, CHANDIGARH,CHANDIGARH vs. THE DCIT/ACIT CENTRAL CIRCLE -2, CHANDIGARH, CHANDIGARH

Appeal stand dismissed

ITA 1231/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh12 Mar 2026AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.1231/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Saraf The Jeweller Dcit / Acit (Central)-2 बनाम/ Sco 45, Pocket No.1 C.R. Building Nac Showroom, Manimajra Himalaya Marg, Vs. Chandigarh – 160101 Sector-17E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.1593/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit / Acit (Central)-2 Saraf The Jeweller बनाम/ C.R. Building Sco 45, Pocket No.1 Himalaya Marg, Nac Showroom, Manimajra Vs. Sector-17E, Chandigarh Chandigarh – 160101 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant Sh. Sudhir Sehgal (Advocate) & Sh. Sahil Ratra (Advocate) – Ld. Ars By : ""थ"कीओरसे/Respondent By : Sh. Abhishek Pal Garg (Cit) & Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 12.02.2026 घोषणाकीतारीख /Date Of Pronouncement 11.03.2026 : आदेश / O R D E R Per Bench

For Respondent: Sh. Abhishek Pal Garg (CIT) & Dr. Ranjit Kaur (Addl. CIT) –
Section 115BSection 153A(1)(b)Section 153DSection 65BSection 68Section 69C

Showrooms (DSSs) / Shop-cum-offices (SCOs).During survey u/s 133A at assessee’s site office viz. Mohali Citi Centre, GMADA, Aerocity, Mohali, certain digital loose papers were found and impounded as Annexure-1 (Pages 16,17 & 18). The seized papers, inter-alia, contained list of customer’s names, sale price ... borne out of the orders of lower authorities. It is settled law that no addition could be made merely on the basis of loose papers unless the same is corroborated by cogent evidences. It could be seen that no evidence of excess cash or unexplained investment by the assessee

RACHANA KIRTI DOSHI,MUMBAI vs. ITO WARD 19(3)(1), MUMBAI

In the result appeal filed by the assessee is allowed for statistical purposes

ITA 7679/MUM/2025[2009-10]Status: DisposedITAT Mumbai12 Mar 2026AY 2009-10

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarrachna Kirti Doshi Vs. Ito, Ward 19(3)(1), Flat No. 44, 4Th Floor, Mumbai Gitanjali, Co Op Housing Piramal Chamber, Society, 73/75, Walkeshwar Lalbaug, Parel Road, Mumbai- 400012 Mumbai - 400006 Pan/Gir No. Aempd4452R (Applicant) (Respondent) Assessee By Shri Rajesh Shah Revenue By Shri Brajendra Kumar (Sr. Dr.) Date Of Hearing 11.02.2026 Date Of Pronouncement 12.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 23.12.2024 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2014-15. The Following Grounds Are Reproduced Below: “1. A) On The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Erred In Dismissing The Ground Of Re-Opening Of The Assessment. The 2 Appellant Pleads That The Ao Wrongly Re-Opened The Assessment.

Section 133(6)Section 147Section 250Section 68

Investigation), Mumbai to the effect that a survey action was undertaken in the case of Mr. Shailesh M. Shah. During the said proceedings, some loose papers were found at the residence of Mr. Shailesh M. Shah which mentioned that the assessee had made bogus transactions/accommodation entries in the form

SIX TWENTY REALTY PVT LTD,RAJOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 787/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21
Section 133ASection 143(3)Section 147Section 148Section 250

form of whatsapp chat/email containing\nexcel sheets in the mail of accountant were found. Back up of computers and\nmobiles were taken. The loose papers file, register, printout of whatsapp chat,\nexcel sheets of email, backup/mirror image taken of computers and mobiles found\nwere inventoried as per Annexure A dated ... Rajkot & Registered Office at D-405, Imperial\nHeights, 150 feet Ring Road, Rajkot was carried out on 02.04.2019. During the\ncourse of survey, certain loose papers, register, digital data in the form of\nwhatsapp chat/email containing excel sheets in the mail of accountant were\nfound. Back up of computers

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 786/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

form of whatsapp chat/email containing\nexcel sheets in the mail of accountant were found. Back up of computers and\nmobiles were taken. The loose papers file, register, printout of whatsapp chat,\nexcel sheets of email, backup/mirror image taken of computers and mobiles found\nwere inventoried as per Annexure A dated ... Rajkot & Registered Office at D-405, Imperial\nHeights, 150 feet Ring Road, Rajkot was carried out on 02.04.2019. During the\ncourse of survey, certain loose papers, register, digital data in the form of\nwhatsapp chat/email containing excel sheets in the mail of accountant were\nfound. Back up of computers

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 785/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 133ASection 143(3)Section 147Section 148Section 250

Twenty Realty Pvt. Ltd.) who was present at the premises at the time of survey. During the course of survey, certain loose papers, register, digital data in the form of whatsapp chat/email containing excel sheets in the mail of accountant were found. Back up of computers and mobiles were taken ... loose papers file, register, printout of whatsapp chat, excel sheets of email, backup/mirror image taken of computers and mobiles found were inventoried as per Annexure A dated 02.04.2019 SI. No. 1 to 7 and were impounded vide order u/s 133A(3)(ia) dated 03.04.2019. The impounded documents revealed huge quantum

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SIX TWENTY REALTY PRIVATE LIMITED, RAJKOT

ITA 765/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

form of whatsapp chat/email containing\nexcel sheets in the mail of accountant were found. Back up of computers and\nmobiles were taken. The loose papers file, register, printout of whatsapp chat,\nexcel sheets of email, backup/mirror image taken of computers and mobiles found\nwere inventoried as per Annexure A dated ... Rajkot & Registered Office at D-405, Imperial\nHeights, 150 feet Ring Road, Rajkot was carried out on 02.04.2019. During the\ncourse of survey, certain loose papers, register, digital data in the form of\nwhatsapp chat/email containing excel sheets in the mail of accountant were\nfound. Back up of computers

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. BUILDFOLIO REALTIES LLP, RAJKOT

ITA 683/RJT/2024[2021-22]Status: DisposedITAT Rajkot11 Mar 2026AY 2021-22
Section 132Section 143(3)Section 147

booking register. This\ncash was not accounted for in the books. It has been treated as on-money for\nsale of flats/shops. Simultaneously certain loose papers were found disclosing\nthe fact that the expenditure were incurred in cash and accounted in the books.\nThe Ld.CIT(A) made an analysis

Showing 1–20 of 2,159 · Page 1 of 108

...