MANISH KASHIPRASAD SEKSARIA ,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2) , MUMBAI

In the result, appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

search and seizure conducted in the case of third party therefore, in the absence of corroborati the case of third party therefore, in the absence of corroborati the case of third party therefore, in the absence of corroborative evidence to establish that the contents of pendrive are correct and evidence to establish that the contents of pendrive are correct

MANISH KASHIPRASAD SEKSARIA ,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2) , MUMBAI

In the result, appeals of the assessee are allowed