ANKIT JAIN, HYDERABAD. vs. DCIT., CENTRAL CIRCLE -1(2), HYDERABAD.

In the result, both the appeals filed by the assessee in ITA Nos

Bench: Us:

292C though the seized documents were not found in the possession or control of the appellant, making the addition unsustainable and in violation of the principles of natural justice. 5. Since the notice u/s 148 was issued by the jurisdiction assessing officer and not in face less assessment manner the proceedings u/s 147 are bad in law and further proceedings