2022 (6) TMI 1419

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.... Appellant : Shri. M.V.Seshachala, Senior Advocate For Shri. Aravind V. Chavan, Advocate For the Respondents : Shri. M. Dilip, Advocate For Shri. K.V. Aravind, Advocate JUDGMENT This appeal has been admitted to consider the following questions of law; "1. Whether the Appellate Authorities were correct in holding that in respect of assessment year 2007-08 and 2008-09, entries made in the loose....

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....e mainly contended that the documents seized during the course of search and seizure proceedings and marked as A/1/MKP from the assessee reflected the amount collected on behalf of the co-operative societies and the said amount is not an income in the hands of the assessee. 4. Shri Dilip for the revenue submitted that the contents of the documents with regard to payment of Rs. 15,00,000/- has bee....