2015 (7) TMI 1116

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....Shri Nishant Thakkar Respondent by: Shri Manjunatha Swamy ORDER PER N.K. BILLAIYA, AM: These three appeals are by the assessee preferred against the very same order of the Ld. CIT(A)-40, Mumbai dt. 05.01.2011 pertaining to Assessment year 2002-03, 2003-04 and 2004-05. All these appeals by the assessee have common grounds of appeals, therefore they were heard together and disposed of by....

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....nue. 4. Briefly stated the facts of the case are that the assessee group is engaged in trading of computer software and computer peripherals both domestically and abroad. Search and seizure action u/s. 132 and also survey action u/s. 133A of the Act were carried out on this group on 6.9.2007. The search/survey actions resulted into seizure and impounding of documents, loose papers and other mat....

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....earch cannot now be made for the first time in the assessment made u/s. 153A of the Act, since it would confer upon the AO the power to review or revise his own order. It is the say of the Ld. Counsel that this proposition has been confirmed by the Hon'ble High Court of Bombay in the case of Continental Warehousing Corporation and All Cargo Global Logistics ltd (supra). 7. We have carefully con....