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

HOUSING AGENCY\nVERSUS ACIT CENTRAL CIRCLE 1 (1), NAGPUR (Refer page no. 50-60 of case\nlaw index book)\nAssessment u/s 153A - only survey operation under section 133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names of partners

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED , DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

HOUSING AGENCY\nVERSUS ACIT CENTRAL CIRCLE 1 (1), NAGPUR (Refer page no. 50-60 of case\nlaw index book)\nAssessment u/s 153A - only survey operation under section 133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names of partners

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

HOUSING AGENCY\nVERSUS ACIT CENTRAL CIRCLE 1 (1), NAGPUR (Refer page no. 50-60 of case\nlaw index book)\nviii)\nAssessment u/s 153A - only survey operation under section 133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

houses of the managing director and other directors. In such a case, when the managing director or any other persons were found to be not in possession of any incriminating material, the question of examining them by the authorised officer during the course of search and recording any statement from them by invoking the powers under section

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

houses of the managing director and other directors. In such a case, when the managing director or any other persons were found to be not in possession of any incriminating material, the question of examining them by the authorised officer during the course of search and recording any statement from them by invoking the powers under section

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

houses of the managing director and other directors. In such a case, when the managing director or any other persons were found to be not in possession of any incriminating material, the question of examining them by the authorised officer during the course of search and recording any statement from them by invoking the powers under section

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section