PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S BHARATNET TECHNOLOGY LIMITED

Appeals stands dismissed in limine

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

4. We have gone through the paperbook and perused the order of the Appellate Authority also. The said authority had decided the issue purely on legal grounds regarding the jurisdiction of the Assessing Officer to make the assessment under Section 153A of the Act on the ground that no incriminating material was found during the search which was against