KALYANIKA INFRA MEGA VENTURES PVT. LTD,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR

The appeals of the assessees are allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

reassess the same; that as per the provisions of Section 153A, in case of a search under Section 132 or requisition under Section 132A