COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION
ITAT/66/2018HC Calcutta09 Jul 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274
133A of the Act was
carried out simultaneously at different places of the Group at Joda
(Orissa), Rourkela, Jamshedpur and Tirildih(Jamshedpur). The aforesaid
Group is engaged in mining of iron ore, manufacturing of sponge iron and
trading in liquor. In the course of search and seizure operations,
Panchnama were drawn in the name of various assessees in the Group
