SHRI SAYYED HAMID ALI,UJJAIN vs. THE ACIT CIRCLE 2(1), UJJAIN
In the result, the appeal of the assessee stands allowed
ITA 38/IND/2017[2012-13]Status: DisposedITAT Indore19 Dec 2019AY 2012-13
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Sayyed Hamid Ali Acit-2(1) बनाम/ (Prop. Fairdeal Steel) 60-A, Ujjain Vs. Industrial Area Maxi Road, Ujjain (Appellant) (Revenue) Pan: Acmpa7063M Appellant By Shri S.S. Deshpande, Ca Revenue By Shri K.G. Goyal, Sr. Dr Date Of Hearing: 28.11.2019 Date Of Pronouncement: 19.12.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Assessee Pertaining To A.Y. 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax(Appeals), Ujjain, (In Short ‘Cit’), Dated 30.11.2016 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 10.03.2015 By Acit- 2(1), Ujjain.
Section 133ASection 142(1)Section 143(2)Section 143(3)
260 (AllHe) : (2005) 278 JTR 454
(All) : (2006) 152 Taxman 290 (All), It was observed that it is a matter of common knowledge, which cannot be ignored that the search is being conducted with the complete team of the officers consisting of several officers with the police force. Usually telephone and all other connections are disconnected and all ingress
