Case Law Details
Case Name : Shri Krishna Kumar Singhania Vs. DCIT (ITAT Kolkata)
Related Assessment Year : 2009- 10 & 2012- 13
Courts :
All ITAT ITAT Kolkata
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Shri Krishna Kumar Singhania Vs. DCIT (ITAT Kolkata)
Abated assessments cannot be disturbed if no incriminating material found during search
Provisions of section 132 of the Act relied upon by the ld DR would be relevant only for the purpose of conducting the search action and initiating proce
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