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
section 153C in the case of the assessee after duly\nrecording satisfaction that the seized documents belonged to the assessee and represented its\nundisclosed 11 income. In the absence of such compliance, the assessment so framed is without\njurisdiction and liable to be quashed.\n6. The Assessing Officer has relied upon various documents and digital data seized during\nthe search
