A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR
In the result, Revenue’s appeal being ITA no
ITA 292/NAG/2016[2007-08]Status: DisposedITAT Nagpur15 May 2025AY 2007-08
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 153ASection 40Section 43B
9
M/s. Shree Agarwal
Coal India Pvt. Ltd.& Group Cases
"37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under:
i. Once a search takes place under Section 132 of the Act, notice under