ACIT, NEW DELHI vs. M/S BRIJWASI IMPEX PVT. LTD., DELHI
The appeal is allowed
ITA 2714/DEL/2010[2002-03]Status: DisposedITAT Delhi30 Oct 2015AY 2002-03
Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year: 2002-03 Assistant Cit, Vs. Brijwasi Impex Pvt. Ltd., Central Circle-12, 1170- Kuccha Mahajani, New Delhi. Chandni Chowk, Delhi-1100 06 (Pan: Aabcb7530L) Cross-Objection No.9/Del/2013 Assessment Year: 2002-03 Brijwasi Impex Pvt. Ltd., Vs. Assistant Cit, 1170- Kuccha Mahajani, Central Circle-12, Chandni Chowk, New Delhi. (Pan: Aabcb7530L) (Appellant) (Respondent) Assessment Year: 2004-05 Deputy Cit, Vs. Brijwasi Impex Pvt. Ltd., Central Circle-12, 1170- Kuccha Mahajani, New Delhi. Chandni Chowk, Delhi-1100 06 (Pan: Aabcb7530L) Cross-Objection No.10/Del/2013 Assessment Year: 2004-05 Brijwasi Impex Pvt. Ltd., Vs. Assistant Cit, 1170- Kuccha Mahajani, Central Circle-12, Chandni Chowk, New Delhi. (Pan: Aabcb7530L) (Appellant) (Respondent) Assessment Years: 2006-07 & 2007-08 Brijwasi Pvt. Ltd., Vs. Assistant Cit, 1170-Kucha Mahajani, Central Circle 12, Chandni Chowk, Delhi. New Delhi. (Pan: Aabcb7530L) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Brijwasi Pvt. Ltd., Central Circle-12, 1170-Kucha Mahajani, New Delhi. Chandni Chowk, Delhi. (Pan: Aabcb7530L) (Appellant) (Respondent)
For Appellant: S/Shri Salil Aggarwal, Adv. & SaileshFor Respondent: Shri Ravi Jain, CIT( DR)
Section 132Section 143(3)Section 153A
undisclosed sources.
4. Before the Learned CIT(Appeals), the assessee questioned the validity
of assessments framed under sec. 153A read with 143(3) of the Income-tax
Act, 1961 in absence of incriminating material found during the course of
search and in absence of abatement of assessment framed under sec. 143(3)
of the Act. In assessment year
