The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

Bench: The Learned

seizure operation was carried out under Section 132 of the Act on persons constituting the FIITJEE Group. The Assessee was also one of the persons searched. Thereafter, the AO issued a notice dated 13.08.2013 under Section 153A of the Act and during the ensuing proceedings, examined the claim of the Assessee for deduction under Section

COMMISSIONER OF INCOME TAX-III vs. M/S. RASA AGROTECH PRIVATE LTD.

Accordingly, the appeals are liable to be dismissed on the

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Search and seizure operations were carried out under Section 132 of the Act on Mr. Buta Singh, the father of Mr. Arvinder Singh, and Group. Notice was issued under Section 158BD of the Act requiring ETPL as well as Mr. Arvinder Singh to file their respective returns of income. Another similar notice was issued under Section