2015 (8) TMI 368

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.... INCOME TAX JUDGMENT Antony Dominic,J. These appeals are filed by the assessee challenging the common order passed by the Income Tax Appellate Tribunal, Cochin Bench in I.T.A. Nos.316 to 318 of 2012 pertaining to the assessment years 2007-2008 to 2009-2010. 2. The assessee is engaged in manufacturing ornaments for jewellery shops and is also a Director of two companies carrying on kuri....

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.... 3. We heard the counsel for the appellant and the learned Standing Counsel for the Revenue. 4. Admittedly the additions were made by the assessing officer placing reliance on the document seized (SJ-III) during the course of the search of another assessee by name Babu John and also the sworn statements given by the assessee on 24.10.2008 and 30.10.2008. In the statement dated 24.10.2008, th....