2022 (12) TMI 800

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.... PETITIONER ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. A search was carried out on 12.04.2019 under the provisions of Section 132 of the Income Tax Act, 1961 ('the IT Act' hereinafter) in the case of third party, who has alleged to have indulged in giving accommodation entries through various dummy persons. 1.1 It is alleged that the petitioner has taken accommodation entries t....

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....of the IT Act. 4. We have heard the learned senior advocate, Mr.Tushar Hemani assisted by the learned advocate, Ms.Khyati Chugh, who has taken us through the various documents and has urged that in case of the very petitioner for the Assessment Year 2018-19 scrutiny assessment has been completed on 06.04.2022 and the Assessing Officer, even if, has got the informations he is not paying heed to ....