M/S.BHASKAR TRADERS vs. ASST.COMMKNR.OF INCOME TAX,BERHAMPUR
The appeals are dismissed
ITA/174/2018HC Orissa30 Mar 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 132Section 153ASection 2(22)(e)Section 68
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
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later issued notice under Section 153A