AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

seizure operation has taken place and preceding 9 assessment years. However, in case of a person other than the searched person, the date of search would be reckoned to be the date on which the Assessing Officer received seized material and recorded satisfaction in terms with section 153C of the Act. Since, the assessee is not the searched person

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

seizure operation has taken place and preceding 9 assessment years. However, in case of a person other than the searched person, the date of search would be reckoned to be the date on which the Assessing Officer received seized material and recorded satisfaction in terms with section 153C of the Act. Since, the assessee is not the searched person

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

seizure operation has taken place and preceding 9 assessment years. However, in case of a person other than the searched person, the date of search would be reckoned to be the date on which the Assessing Officer received seized material and recorded satisfaction in terms with section 153C of the Act. Since, the assessee is not the searched person

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

seizure operation has taken place and preceding 9 assessment years. However, in case of a person other than the searched person, the date of search would be reckoned to be the date on which the Assessing Officer received seized material and recorded satisfaction in terms with section 153C of the Act. Since, the assessee is not the searched person

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

seizure operation has taken place and preceding 9 assessment years. However, in case of a person other than the searched person, the date of search would be reckoned to be the date on which the Assessing Officer received seized material and recorded satisfaction in terms with section 153C of the Act. Since, the assessee is not the searched person

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

SAKSHI AGARWAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure