THE ACIT, ERNAKULAM vs. M/S.HOLIDAY MARKETING P. LTD, COCHIN

In the result, appeal filed by the revenue is dismissed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

4A) of the Act. 3. The CIT(A) did not appreciate that the seized documents relied on by the Assessing Officer was the basis for admission of receipt of on-money by two other companies promoted by Shri C.C.Thampy in their dealings with M/s. Kent Constructions (P) Ltd. These companies approached the ITSC and proceedings have since become final

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

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