In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
12A) of the Income Tax Act 1961. 15. That on 7th & 8th December 2009, survey u/s 133A of the Income Tax Act 1961 was carried out in the business-cum-office premises of M/s. Asha Technologies, Vill: Johron, Trilokpur Road, Kala Amb (H.P.). During the course of survey operation, a day book pertaining to Asst. Year 2007-08 was found