M/S P. SHYAMARAJU & CO.(I) PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE
In the result, the appeals filed by the assessee are partly allowed
ITA 979/BANG/2014[2002-03]Status: DisposedITAT Bangalore25 Apr 2022AY 2002-03
Bench: Shri George George K, Jm & Ms.Padmavathy S, Am
For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C
151 and section 153, where the Assessing Officer is satisfied that,—
(a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A