M/S NIKKI GLOBAL FINANCE LTD,NEW DELHI vs. THE DY. COMMISSIONER OF INCOME TAX, CC-1, KANPUR
In the result, all the appeals of the assessee are allowed
ITA 275/LKW/2020[2015-2016]Status: DisposedITAT Lucknow26 Dec 2022AY 2015-2016
Bench: Shri Mahavir Singh & Shri Girish Agrawal
For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Nigam, DR
Section 132Section 133ASection 142Section 142(1)Section 144Section 250(6)Section 271Section 271(1)(b)
133A of the Act was converted into search u/s. 132 of the Act. In the course of search, various incriminating documents/information relating to the assessee were also found and seized as noted by the Ld.
AO in the order. In the course of assessment, Ld. AO found that accounts of the assessee were voluminous and complex and, therefore, referred
