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

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

6 ITA183/NAG/2017 NEW VIRAJ HOUSING AGENCY VS ACIT , C.C. 1(1), NAGPUR refer Page No 2-4 of Paper Book) shows that the word “Search” has been cancelled on all the pages. In view of above facts, it is submitted that only survey action under the provisions of section 133A was conducted and no search as contemplated in the provisions