ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 2(3), BANGALURU vs. SHRI T.H SURESH BABU, BELLARY
In the result, the appeal by the revenue is dismissed
ITA 1890/BANG/2018[2010-11]Status: DisposedITAT Bangalore06 Apr 2022AY 2010-11
Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11
For Appellant: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), BengaluruFor Respondent: Shri Sivaprasad Reddy, ITP
Section 133A(5)Section 139(1)Section 143(2)Section 153Section 153ASection 153A(1)Section 153CSection 153C(1)
153B lay down the time limit for completion of assessment u/s. 153A. The provisions of section 153C provide that where
AO is satisfied that any money, bullion, jewellery or other valuable or article or thing or books of account or documents seized are requisition belong to or belonged to person other than the person searched, the AO shall proceed against
