PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. AMICUS REAL ESTATE PVT LTD

Bench: HON'BLE JUSTICE SOUMEN SEN, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJA BASU CHOWDHURY

292 5. The CIT(A) has on the basis of the aforesaid factual aspect and other details arrived at the following conclusion: “14. In view of the above and for the reasons stated above, it is concluded as under: i) That in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block