2019 (2) TMI 1219

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....X APPEAL No. 1319 of 2016 - -<br>Income Tax<br>AKIL KURESHI & B. P. COLABAWALLA, JJ. For the Appellant : Mr. Tejveer Singh, Advocate For the Respondent : Mr. Ajaykumar Singh a/with Mr. Ravindra Poojary, Advocate ORDER P.C. : 1 The aforesaid appeals arise on common background and concern the same Assessee filed by the Revenue, challenge a common judgment of Income Tax Appellate Tribu....

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....d to search and seizure operation carried out by the Revenue Authorities on 10th August, 2006 pursuant to which notice under Section 153A of the Income Tax Act, 1961 ("the Act" for short) was issued. The Assessing Officer made additions relying on the documents seized during search and the statements of witnesses recorded. The Assessee carried the matter in appeal. The Commissioner (Appeals) delet....