COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,
The appeals are allowed
ITA/5034/2009HC Karnataka13 Aug 2012
Bench: N.KUMAR,H.S.KEMPANNA
Section 139(1)Section 148Section 153Section 260
Section 153(A) of the Act, it was
contended that the said search did not reveal
the existence of any undisclosed income or
assets representing any undisclosed income.
The
said
search
is
illegal
and
without
jurisdiction. Therefore, he wanted the entire
proceedings be dropped.
7. Anyhow, he filed the very same return
under protest