In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed
Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]
271C of the Income Tax Act, 1961. 2 I.T.A. Nos. 708, 712 & 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Pvt. Ltd. 2. The relevant facts of the case giving rise to these appeals are as follows. The assessee in the present case is a company. A survey u/s 133A of the Act was carried out in the case