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Cash seized during search can be adjusted only against existing tax liability
Case Law Details
- Case Name
- Shri M.J. Ramani Vs. The Deputy Commissioner of Income Tax (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008- 09 & 2009- 10
- Courts
- All ITAT, ITAT Bangalore
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ITAT BANGALORE BENCH ‘A’
M.J. Ramani
Versus
Deputy Commissioner of Income-tax
N. BARATHVAJA SANKAR, VICE-PRESIDENT
AND N.V. Vasudevan, JUDICIAL MEMBER
IT Appeal Nos. 383 & 384 (Bang.) of 2012
[ASSESSMENT YEARS 2008-09 & 2009-10]
Date of Pronouncement – 31.01.2013
ORDER
1. These are appeals by the assessee against the common order dated 03.10.2011 of the CIT(Appeals)-VI, Bangalore relating to assessment years 2008-09 & 2009-10.
2. The grounds of appeal raised by the assessee in both the appeals are identical. For the sake of easy reference, the grounds of appeal in...
