THE ACIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE
In the result appeals of the revenue & assessee are
ITA 452/IND/2018[2009-10]Status: DisposedITAT Indore13 Mar 2020AY 2009-10
Bench: Shri Kul Bharat & Shri Manish Borad
147 and thus the impugned assessment order was liable to be quashed as being without jurisdiction.
3· That the Ld ClT(A) failed to appreciate that section 153 C overrides section 147/148 and thus proceedings which are initiated pursuant to document seized under search & seizure operations in third persons premises can only be under section 153C and not under section
