ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON
In the result, both appeals of the revenue are dismissed
ITA 233/RPR/2019[2009-10]Status: DisposedITAT Raipur30 Mar 2023AY 2009-10
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR
Section 132Section 153CSection 68
132A, and the .documents if any pertains to other person referred to section 153A, The A.O. shall assesse or reassess the income of other person as per the provision of Section 153A, if the AO is satisfied that the books of account or documents or assets seized have a bearing on the determination of total income. Provision of section 153A