Case Law Details
Akarsh Residence Pvt. Ltd. Vs DCIT (ITAT Bangalore)
As per the facts noted by learned CIT(A) in the relevant paras of his order as reproduced above, it comes out that search was carried out in the case of M/s. Adarsh Developers and incriminating documents were found and seized in the course of search and those incriminating documents had a bearing on the assessee’s total income and therefore, the AO of the searched person has recorded his satisfaction and provided the seized material to the AO of the assessee. Under these facts, we find no infirmity in the order of CIT(A) in both years as per which it was held by learned CIT(A) that there is no merit in this claim of the assessee that there was lack of jurisdiction and that legal requirements were not complied with and the principles of law were not applied and hence, on this issue, we decline to interfere in the order of CIT(A) on this issue.
FULL TEXT OF THE ITAT JUDGEMENT
Both these appeals are filed by the assessee and these are directed against two separate orders of learned CIT(A)-11, Bengaluru, both dated 30.12.2019, for Assessment Years 2014-15 and 2015-16. Both these appeals were heard together and are being disposed of by way of this common order for the sake of convenience.
2. The grounds raised by the assessee are as under:
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