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Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
search and seizure as per Section 132 of the IT Act being conducted in the office premises of the respondent company as well as in the residence of family members and other business concerns etc., the Assessing Authority having doubted the sale transaction in respect of few companies, framed assessment under Section 153A/143 (3) of the IT Act and determined