THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 68 of the I.T. Act. 3. Since the facts are similar in all the appeals, we consider the facts as narrated in ITA No. 347/Coch/2017. The assessee is an individual conducting 2 I.T.A. Nos.347-354 etc. /Coch/2017 & C.O. Nos. 33-39, 40-42/Coch/2017 business of trading of import duty scrips. A search was conducted at the residential

THE CENTRAL CIRCLE, KOLLAM, THE CENTRAL CIRCLE,KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross