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

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

153C read with Section 153A. The assessee's first failed to respond, but however later on, on a subsequent notice, filed a nil return. 4. The Assessing Officer (AO) found that the documents recovered showed both black and white payments having been made to M/s.Artech Group, obviously in pursuance of the purchases made of landed properties for the purpose

Sunil Kumar Ahuja vs. Assistant Commissioner of Income Tax