Sunil Kumar Ahuja vs. Assistant Commissioner of Income Tax

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

reassessment o manner as prescribed under S other manner. However, we f invoked and initiated proceed Act, although neither there Section 132 of the Act as aga said that the search was con view has been taken by Gujar Vaswani and Subhash Khat -8- n Kabul Chawla’s case (supra) einbelow, we are in complete by the Delhi High Court

Rachit V Shah vs. The Commissioner of Income Tax-7

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA