M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE
In the result, all the appeals of the assessee for A
ITA 102/PUN/2013[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09
Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"
For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)
income shall be determined; in respect of Assessment Years for which original assessments have already been completed on the date of search, by restricting additions only to those items which flow from incriminating material found during the course of the search.
In the case of Mridul Commodities Pvt. Ltd. 78 taxmann.com 337 (Kolkata) it has been held that where pursuant