MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE
ITA 1117/BANG/2022[2016-17]Status: DisposedITAT Bangalore30 Oct 2023AY 2016-17
Bench: Shri Chandra Poojari & Smt. Beena Pillai
For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B
53C(1)(a) of Income tax Act, 1961 in respect of the Appellant, who was searched under the provisions of section 132 of Income tax Act.
2. The learned Assessing Officer was wrong in passing an order u/s.153C of Income tax Act.
3. The Appellant submits that having been served a notice u/s.I32 for the search operation, the notice should