Income Tax Proceedings based on documents found by DGCEI during search not sustainable if CESTAT treat such document as DUMB documents

Rajesh Sajjanraj Bafna Vs DCIT (ITAT Ahmedabad)

Income Tax Proceedings based on documents found by DGCEI during search not sustainable if CESTAT treat such document as DUMB documents

At this stage, it is also imperative to remind that the proceedings under the service tax and the income tax are distinct and independent to each other. Therefore, a question may arise that the outcome of the service tax proceeding with respect to any litigation can be used to draw an inference in the proceedings initiated under the income tax Act? Principally, it appears that both the proceedin

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