SHRI PRINCE RAI,DAMOH vs. INCOME TAX OFFICER, DAMOH
In the result, the appeal by the assessee is allowed for statistical purposes
ITA 145/JAB/2018[2009-10]Status: DisposedITAT Jabalpur22 Jul 2021AY 2009-10
Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2009-10 Prince Rai, Income Tax Officer, Vs. Ward - Damoh Damoh (M.P.) (M.P.) [Pan: Ahlpr 7469N] (Appellant) (Respondent) Appellant By Sh. H.S. Modh, Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 14/07/2021 Date Of Pronouncement 22/07/2021
Section 143(3)Section 250(6)
section 132 of the Act, still the material obtained thereby is liable to be used subject to law before the Income- tax authorities against the person from whose custody it is seized and, therefore, no writ of prohibition in restraint for such use can be granted. This stands reiterated by it in Dr. Pratap Singh & Anr. v. Director of Enforcement
