In the result, appeal of the assessee, is allowed for statistical purpose
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha
132 of the Act. The Search operation covered mainly 3 registered unrecognized Political Parties along with 2 Charitable Organizations run by two group of individuals. From the incriminating materials such bogus donation receipts, diaries containing details of commission charged and loose papers containing vital information of transmission of funds, digital data contained in mobile phones/hard-discs etc. being images/WhatsApp chats