Proceeding u/s 153C based on the basis of books of firm seized from place of partner is valid

ITAT AHMEDABAD BENCH ‘B’ Bharat Ginning & Pressing Factory versus Income-tax Officer IT APPEAL Nos. 2404 TO 2408 (Ahd.) of 2007 [ASSESSMENT YEARS 1999-2000 TO 2004-05] Date of Pronouncement – 12.04.2013 ORDER T.R. Meena, Accountant Member These are five appeals filed by the Assessee, which have emanated from the orders of CIT(A)-IV, Ahmedabad, dated January 17, 2010 for A.Y. 1999-2000, 2000-01, 2002-03, 2003-04, 2004-05. These five appeals were heard together and are being disposed of by way of this common order for the sake of convenience. In all asse...