DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI
In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for
ITA 357/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Sept 2025AY 2017-18
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5
block assessment in\nterms of Section 158BC in respect of any other person, the\nconditions precedents wherefor are: (i) Satisfaction must be\nrecorded by the Assessing Officer that any undisclosed income\nbelongs to any person, other than the person with respect to whom\nsearch was made under Section 132 of the Act; (ii) The books of\naccount or other documents