M/S. BANSAL SUPPLIERS PVT. LTD.,,KANPUR vs. THE DCIT, CC-I, KANPUR
The appeals of the assessee are allowed
ITA 288/LKW/2020[2014-15]Status: DisposedITAT Lucknow26 Dec 2022AY 2014-15
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 271(1)(b)
survey u/s. 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
