2012 (3) TMI 503

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....CE MR.BHASKAR BHATTACHARYA) This appeal under Section 260A of the Income Tax Act is at the instance of the revenue and is directed against order dated September 14, 2010 passed by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot in ITA No.382/Rjt/2008 for the assessment year 2004-05 thereby allowing the appeal preferred by the assessee and quashing proceedings under Section 153C of the Ac....

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....iness premises of the assessee under Section 133A. The books of account of the assessee have been requisitioned by the Department and impounded. 4. After hearing Mr Bhatt appearing on behalf of the revenue and after going through the aforesaid material, we find that no money, bullion, jewellery or other valuable article or books of account belonging to the assessee having been found, the Tribunal....