KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. THE DCIT CENTRAL CIRCLE 2, KOZHIKODE
In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous
ITA 508/COCH/2023[2008-09]Status: DisposedITAT Cochin13 Feb 2024AY 2008-09
Bench: Shri Sanjay Arora & Shri Manomohan Das
For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C
147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned belongs to a person other than the person referred to in section 153A, then the books of account or documents or assets seized or requisitioned shall be handed over
