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Annual Report & Share Certificate cannot be treated as Incriminating Documents if no link with addition
Case Law Details
- Case Name
- PCIT Vs Panchmukhi Management Services Pvt. Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11 to 2012-13
- Courts
- All High Courts, Delhi High Court
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Table of Contents▸
PCIT Vs Panchmukhi Management Services Pvt. Ltd. (Delhi High Court)
Seized material can be considered to be incriminating only if it pertains to Assessment Years in question
Annual Report & Share Certificate cannot be treated as Incriminating Documents
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PCIT Vs Panchmukhi Management Services Pvt. Ltd. (Delhi High Court)
Seized material can be considered to be incriminating only if it pertains to Assessment Years in question
Perusal of the satisfaction note reveals that no document pertaining to Assessment Year 2011-12 was seized during search. ...
