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Section 13(1)(e)3 Section 13(2)2

The Commissioner of Income Tax-II, vs. M/s Padmapriya Real Estates AND Financiers

In the result, the appeal is allowed and the impugned judgment passed by

ITTA/478/2006HC Telangana10 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 13(1)(e)Section 13(2)Section 313

search of the house of the appellant he prepared the inventory which is in 20 pages. The valuable articles has been seized vide seizure memo Ex.P/2. At the time of coming out from the house of the appellant, the panchnama was prepared which is Ex.P/3. The Authority to investigate the case was also given to him vide document Ex.P/90

Smt.Sudia Indira vs. The Income Tax Officer

In the result, the appeal from order stand dismissed

ITTA/442/2012HC Telangana