2024 (7) TMI 713

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....MBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)-IV, Kanpur dated 19.11.2018 for the assessment year 2013-14. 2. Grounds of appeal taken by the assessee read as under :- "1. On the facts and circumstances of the case, the order passed by the learned CIT (A) is bade both in the eye of law and on the facts. 2. On the facts and circumstances of the case,....

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....touchstone of Hon'ble Apex Court decision in the case of NTPC Limited NTPC Ltd. vs. CIT, (1998) 229 ITR 0383 (SC), the above additional ground being purely legal is admitted and has been adjudicated as under. 5. Brief facts of the case are that search and seizure operation under section 132 of the Income-tax Act, 1961 (for short 'the Act') was conducted on 30.09.2015 in the premises of assessee c....