M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD
In the result, appeal filed by the assessee in ITA no
ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A
Section 143(1)(a) of the Act.’ In view of the fact that the only issue for consideration by the Hon’ble High Court was the sustainability or otherwise of an addition in the absence of any incriminating material found during the course of search, its ratio decidendi is that `in cases where the assessment … have already been completed…, which
