M/S.BHASKAR TRADERS vs. ASST.COMMKNR.OF INCOME TAX,BERHAMPUR

The appeals are dismissed

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

68 of the Income Tax Act, 1961 (‘the Act’) by the lower appellate authority, was erroneous. The assessee was subjected to a search under Section 132 and ITA 174/2018 Page 1 of 4 later issued notice under Section 153A

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA