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
reassess total income of such other person of such assessment year in the manner provided in section 153A.”
“132 (1) XXX
XXX
XXX
(4A) Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found in the possession or control of any person in the course of a search