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Section 153C6 Section 684 Section 143(3)2 Section 132(1)2 Section 139(1)2 Addition to Income2

KUSH KEDIA vs. A.C.I.T. 2(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

ITA 105/BIL/2015[2004-05]Status: DisposedITAT Raipur31 Mar 2022AY 2004-05

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R

Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

276 (Bom) : It was observed by the Hon’ble High Court that as per the pre- amended Sec. 153C of the Act (i.e prior to 01.06.2015), the 17 Kush Kedia Vs. ACIT-2(1) ITA Nos. 105 & 106 /RPR/2015 proceedings could only be initiated against the assessee i.e a person other than the person searched, only if the document seized