In the result, the appeals filed by the assessees in ITA Nos
Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal
Charitable and Educational Trust including assessee on 15.02.2018. According to Revenue, during the course of search, incriminating material relating to assessee was found and statement u/s.132(4) of the Act was recorded from two responsible persons of these concerns. Consequent to search conducted on 15.02.2018, notice u/s.153C of the Act was issued on 05.09.2019 by the AO to the assessee