SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI
In the result, both the both the appeals filed by the Revenue and the Revenue and the
ITA 1236/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17
Bench: Shri Aby T. Varkey & Shri Amitabh Shukla
For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250
147, section 148, section 149, section 151 and section 153, in the case of a person52
148, section 149, section 151 and section 153, in the case of a person52
148, section 149, section 151 and section 153, in the case of a person52
where a search is initiated under section 132 or books of account, other search is initiated