Addition permissible on the basis of digital data recovered during search

ACIT Vs Conc Shade Construction Pvt. Ltd. (ITAT Bangalore)

Facts- The facts of the case are that there was a search u/s 132 was carried out in the case of one Sri. H.B.Sudarshan, who is the Managing Director of the Assessee Company, on 08.06.2012. Subsequently the Assessee Company’s case was centralized with the office of the DCIT, Central Circle 2(3), Bangalore vide Centralization notification in F.NO. 52/Tech/CIT/Mys/2012-13 dated 07.12.2012. Consequent to the search in the case of Sri. H B Sudarshan not

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