SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharatassessment Year: 2010-11

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

SHRI LOKESH GADIA,JHABUA vs. ACIT, RATLAM

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2010-11

147 of the Income Tax Act 1961(In short the ‘Act’) dated 27.12.2016 framed by ACIT-Ratlam. Lokesh Gadia 2. The assessee has raised following grounds of appeal; 1.That, the learned CIT(A) grossly erred, both on facts and in law, in confirming the action of the AO in issuing notice under s.148 of the Income