M/S NEW VIRAJ HOUSING AGENCY,NAGPUR vs. ACIT, CENTRAL CIRCLE-1(1), NAGPUR
In the result, the appeals filed by the assessee for all the three years is allowed
ITA 183/NAG/2017[2010-11]Status: DisposedITAT Nagpur28 Jun 2022AY 2010-11
Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am
For Appellant: Shri Sudesh Banthia CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 132Section 133ASection 133A(3)(ia)Section 139Section 143(2)Section 153ASection 153C
45 though bears the name of the assessee, the place of search mentioned therein is the residence of partnersi.e2nd Floor, Deshmukh Apartment, 40 Dattatray Nagar,
Nagpurand so the warrant authorised the authorised officers named in the warrant, only to enter and search the specified building i.e. 2nd Floor, Deshmukh Apartment, 40 Dattatray
Nagar, Nagpur. Thus, the only place that could