JILA SAHKARI KENDRIYA BANK MAYDT vs. ASST. COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR
In the result, the appeal filed by the Revenue is dismissed
ITA 12/JAB/2017[2006-07]Status: DisposedITAT Jabalpur22 Sept 2023AY 2006-07
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleasst. Commissioner Of Vs Shri Sarabjeet Singh Income Tax, Circle-2(1), Mokha, 1112, Jabalpur. Pachpedi, South Civil Lines, Jabalpur (Appellant) (Respondent) Pan No. Afxpm8245F Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Ca Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023
Section 10Section 132Section 153A
seizure action u/s 132 of the Income Tax
Act, 1961 (in short “the Act”) was carried out alongwith the premises of “Mokha” and “Jamdar” groups. Consequent to the search, notice u/s 153A of the Act was issued on 28.02.2013. In response, the assessee submitted to treat the original return of income filed as return of income in response to section