PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. M/S. SALARPURIA PROPERTIES PVT LTD
The appeal is dismissed and the substantial
ITAT/157/2023HC Calcutta02 Aug 2023
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 132Section 132ASection 143(3)Section 14ASection 153ASection 260
14A read with Rule 8D(2) of the said Act by
2
holding that no addition can be made under Section
153A/143(3)
of
the
said
Act
since
no
incriminating
documents/materials were found or seized during the search ?”
We have heard Ms. Smita Das De, learned standing counsel for
the appellant/revenue and Mr. J.P. Khaitan, learned Senior Counsel
duly assisted
