REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

4), for the first time, in the return of income filed in response to the notice issued under section 153A, in pursuant to search and seizure operation conducted under section 132. Therefore, to answer the questions referred to, this Special Bench, it is necessary to understand the provisions of section 132 and the consequent procedure of assessment under section 153A