MEHAAN ENTERPRISE,AHMEDABAD vs. THE PCIT, CENTRAL, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamble

133A was conducted on 24.04.2019 in the case of Rajyash Group, which was subsequently converted into a search u/s 132 on 25.04.2019. During the course of search, certain documents were found which were stated to pertain to the assessee, leading to initiation of proceedings u/s 153C of the Act. Subsequently, the assessment u/s 153C was completed on 30.03.2023 determining total