M/S BANARAS SWARN KALA KENDRA PVT. LTD.,,VARANASI vs. ACIT, CC, VARANASI
ITA 4/VNS/2019[2011-2012]Status: DisposedITAT Varanasi21 Nov 2022AY 2011-2012
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 M/S. Banaras Swarn Kala Kendra Pvt. Ltd., The Assistant Commissioner Of Ck-65/70A, Bari Piari, V. Income Tax, Varanasi-221002, U.P. Central Circle, Aaykar Bhawan, M A Road, Varanasi-221002, U.P. Pan:Aaccb1623M (Appellant) (Respondent) Assesseeby: Shri A.K. Pandey, Advocate Revenue By: Shri Neeraj Kumar, Cit Dr Date Of Hearing: 25.08.2022 Date Of Pronouncement: 21.11.2022
For Appellant: Shri A.K. Pandey, AdvocateFor Respondent: Shri Neeraj Kumar, CIT DR
Section 132Section 153A
Section 132 of the Act in the business premises of M/s. Banaras Swarn
Kala Kendra Pvt. Ltd., Varanasi , its sisters concern and residential premises of partners, directors and proprietors of the group on 20.01.20211. During the course of search, documents, cash, jewellery etc., as per Annexures to the various Panchanamas drawn, were found and seized. Thereafter, the case