SMT. KAMAL GANDHI,NAWANSHEHAR vs. A.C.I.T, CENTRAL CIRCLE- II, JALANDHAR
In the result, the assessee’s appeal is allowed
ITA 458/ASR/2017[2010-11]Status: DisposedITAT Amritsar28 Aug 2018AY 2010-11
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 458/(Asr)/2017 Assessment Year: 2010-11
For Appellant: Sh. M. R. Bhagat & Rajinder Kumar ChopraFor Respondent: Smt. Parwinder Kaur, CIT-DR
Section 132Section 142(1)Section 144Section 271(1)(c)
house.
Further, in this regard, we may clarify; the ld. counsel during hearing contending that Explanation 5 to section 271(1)(c), alluded to by the ld. CIT(A), is not applicable as the search was after 31.05.2007, and even as observed during hearing, that would be wholly inconsequential as Explanation 5A, a pari materia provision, applicable to searches after
