M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR
In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed
ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber
For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250
property being land or building or both, shares and securities, loans and advances, deposits in bank account.”
“Section 153C. Assessment of income of any other person-
(1) Notwithstanding anything contained in sec139, 147, 148, 149, 151 and 153, where the AO is satisfied that,-
(a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs
