The Commissioner of Income Tax, vs. M/s. Jyothi Wines,

Bench: V.V.S.RAO,RAMESH RANGANATHAN

houses of the partners of one M/s.Artech Group which had close connections with the assessee-firms. One ITA. Nos.211, 226 & 366 of 2010 6 of the partners of M/s.Artech Group was also a partner in the assessee-firms. Documents were recovered in the search conducted in that other firm which related to the assessee-firms as also its partners

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

house” does not lead to the discovery of a knife; knives were discovered many years ago. It leads to the discovery of the fact that a knife is concealed in the house of the informant to his knowledge, and if the knife is proved to have been used in the commission of the offence, the fact discovered is very relevant