2025 (5) TMI 525

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....MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC<br>Dated:- 24-4-2025<br>Writ Appeal Nos. 1355, 1354, 1353 & 1356 of 2025 and CMP. Nos. 10376, 10369, 10368 & 10373 of 2025 WP. No. 1355 of 2025 - -<br>Income Tax<br>THE HONOURABLE DR.JUSTICE ANITA SUMANTH And THE HONOURABLE MR.JUSTICE C. KUMARAPPAN For the Appellants : Mr.A.S.Sriraman For the Respondents : Mr.A.P.Srinivas Senior Standing Counse....

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....ome-tax (469 ITR 1), has concluded as follows: 19. In the case on hand, as we pointed out earlier, the show-cause notice refers to incriminating documents seized from the various premises of the appellants by the authorised officer under the control of Principal Director of Income Tax (Investigation), Kolkata. The documents seized would also affect the assessment in respect of the respective app....