THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD
ITA 297/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2015-16
Bench: Shri Ramit Kochar & Ms. Suchitra Kamble
For Appellant: Sh. Umedsingh Bhati & Sh. Abhimanyu SinghFor Respondent: Sh. Subhendu Das, CIT, DR
Section 143(3)Section 145(3)Section 253(3)Section 69C
Section III(m) of the Customs Act, 1962 and the goods so imported were to be treated as 'smuggled goods' as defined under Section 2(39) of the Customs Act, 1962. Therefore,
Shri Omprakash Kishanlal Bishnoi was arrested on 01.10.2014 vide Arrest Memo dated 01.10.2014 (RUD No. 36)under