KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD
In the result the appeal of the assessee is partly allowed
ITA 389/ALLD/2014[2005-06]Status: DisposedITAT Allahabad29 Nov 2024AY 2005-06
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)
reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT
Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would
