MR. VIMALKUMAR JEEVRAJ NAHAR,HYDERABAD vs. ACIT, CENTRAL CIRCLE 1(1), PUNE
In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...
ITA 1362/PUN/2013[2007-08]Status: DisposedITAT Pune25 Jan 2018AY 2007-08
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D
For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A
section 132(4A) where any books of account or document is found in the possession and control of any person in the course of the search, it is to be presumed that they belong to such person. Thus, clearly the presumption is in respect of the person from whom they were found. In the instant case, such incriminating documents were
