ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, INCOME TAX DEPARTMENT vs. RAJENDRA PRASAD GUPTA, ROURKELA
In the result, appeal of the revenue stands partly allowed for statistical purposes
ITA 305/CTK/2024[2013-14]Status: DisposedITAT Cuttack19 Sept 2024AY 2013-14
Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2013-14 Asst. Asst. Commissioner Commissioner Of Of Vs. Rajendra Rajendra Prasad Prasad Gupta, Gupta, Income Tax, Central Cir Income Tax, Central Circle, 1/15, 1/15, Civil Civil Township, Township, Sambalpur Rourkela-769004 769004 Pan/Gir No. No.Abdpg 9284 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri Firoze Andhyarujina, Nikhil Jangid & Sudarshan Firoze Andhyarujina, Nikhil Jangid & Sudarshan Padhi, Advs Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 19/9/202 24 Date Of Pronouncement : 19/9/20 024 O R D E R Per Bench
For Appellant: Shri Firoze Andhyarujina, Nikhil Jangid and SudarshanFor Respondent: Shri Sanjay Kumar, CIT
Section 143(2)Section 153ASection 68
153A would be limited to the incriminating evidence found during the search and no further. Ld Sr Advocate also drew our attention to the instruction issued by 23rd
CBDT in No.1
of 2023
dated
August, 2023, wherein, in para 7.2, it has been directed as follows:
“7.2 Completed/unabated assessments: In respect of cases that were unabated/completed at the time
