ASHOKA BITUCON INTERNATIONAL PVT. LTD.,,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,
In the result, appeal of assessee is allowed
ITA 522/PUN/2015[2005-06]Status: DisposedITAT Pune10 Sept 2018AY 2005-06
Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.522/Pun/2015 यििाारण वषा / Assessment Year :2005-06 Ashoka Bitucon International Pvt. Ltd., S.No.861, Ashoka House, Ashoka Marg, Wadala, अऩीऱाथी/Appellant Nashik – 422011 …. Pan: Aacca3469A Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle – 1, Nashik
For Appellant: Shri Pramod ShingteFor Respondent: Shri Abhishek Meshram
Section 132Section 139Section 143(3)Section 153C
153A. The first proviso to sub-section (1) of Section 153 C further states that, in case of such other person, the reference to the date of initiation of search in the second proviso to Section 153 A(1) "shall be construed as reference to the date of receiving the books of accounts or documents or assets seized or requisitioned