CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL
In the result appeal of the assessee stands allowed
ITA 179/IND/2019[-]Status: DisposedITAT Indore09 Feb 2021
Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.
Section 12ASection 132
292C(2) of the Act contending that
“where any books of account or other documents, money, billion,
jewellery or other valuable articles are found in the possession or
control of any persons in the course of search u/s 132 of the Act that
Chirayu Charitable Foundation it may be presumed that the contents of such books of accounts
