Even if partners not examined during assessment documents seized from them still a material evidence

HIGH COURT OF DELHI Commissioner of Income-tax Versus Sonal Constructions IT APPEAL NOS. 1132 OF 2007 AND 583 OF 2010 OCTOBER 4, 2012 ORDER R.V. Easwar, J. – These two appeals have been filed by the Revenue. Since they are connected and were also heard together, they are disposed of by this common judgment. 2. We may first take up ITA No. 1132/2007 for disposal. The assessee is a partnership firm. There was a search of its premises under Section 132 of the Income Tax Act, 1961 (‘Act’, for short), on 17.12.1999 and on the basis of the materials found and seize...