179 results for “section 68”+ Section 132(1)clear
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In the result, the assessee’s appeals are partly allowed
Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm
132 of the Act was conducted by the Revenue on17.9.2008 at the business premises of the assessee and the residence of VNR. Various land documents were found and seized. Assessments were framed u/s. 153A (VNR, the person searched) and section 153C (assessee) upon analysis of more than 750 land documents seized and bank account statements of the members