Case Law Details
Case Name : Ideal Appliances Co. Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : I.T.A. No. 173/M/2015 to I.T.A. No. 177/M/2015
Date of Judgement/Order : 31/12/2015
Related Assessment Year : 2005-06 to 2009-10
Courts :
All ITAT ITAT Mumbai
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CA Suraj R. Agrawal
Brief of the Case:-
If no incriminating documents/evidences were found during the course of search of third party, and hence, re computing the income u/s 153A is bad in law and liable to be quashed.
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