SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL
In the result, Cross Objection by the assessee in CO
ITA 196/IND/2016[2007-08]Status: DisposedITAT Indore18 Jul 2019AY 2007-08
Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E
Section 11(2)Section 12Section 12ASection 132Section 153CSection 234B
132A in the second proviso to [sub- section (1) of] section 153A shall be construed as reference to the date of receiving the books of account or documents or assets seized or requisitioned by the Assessing Officer having jurisdiction over such other person.
14. From perusal of the provisions of sub-section (1) of section 153C
