DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SURESH KUMAR BANTHIA, KOLKATA

In the result, the appeal of the Revenue is dismissed and the Cross\nObjection of the assessee is partly allowed

255 (Rajasthan)', had held that:\n\"Section 153A, read with sections 148 and 153C, of the Income-Tax Act, 1961\nSearch and seizure Assessment in case of (Section 153C vis-a-vis section 148)\n Assessment year Assessment year 2014-15 - Whether applicability of section 153C in\ncases where seized material related to or belonged to person other than

DIPTI MEHTA ,KOLKATA vs. ITO, WARD - 43(2), , KOLKATA

In the result, the appeal of the assessee is allowed