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Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22
seizure operation u/s. 132 of the Act were carried out at the business premises of the assessee company along with residential premises of director of the company. Subsequent to search, notice u/s. 153A of the Act issued on 25.11.2021. In compliance, the assessee furnished the return of income on 12.02.2022 u/s. 153A of the Act on ITBA portal declaring income