Search: reassessment u/s 147

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Section 153C7 Section 271(1)(c)6

D.C.I.T CC - VII,KOLKATA, KOLKATA vs. SRI SHYAM SUNDER DHANUKA, KOLKATA

In the result, both the appeal of Revenue stand dismissed

ITA 1869/KOL/2013[2006-07]Status: DisposedITAT Kolkata20 Jul 2016AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 131Section 139Section 153ASection 153CSection 153C(1)Section 271(1)(c)

147 of the Act. However, we do not agree with the findings of Ld CIT(A) that assessee was not searched u/s 132 of the Act, therefore, the provision of Explanation 5A to Sec. 271(1)(c) of the Act is not applicable to assessee. At this juncture, we would like to reproduce the provision of Explanation