2025 (12) TMI 471
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....t : Sh. Mukesh Jain, CA Sh. R.B. Gupta, Adv. Sh. Samyak Jain, Adv. For the Respondent : Sh. Dayainder Singh Sidhu, CIT(DR) ORDER PER SATBEER SINGH GODARA, JM Both these assessees, namely, M/s. Glacier Tradex Pvt. Ltd and M/s. Agnate Fashions Ltd. have filed their instant as many appeals ITA Nos. 485/Del/2025 and 562/Del/2025 against the order of Commissioner of Income Tax (Appeals)-25 ....
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....ial found during the course of search either belonged or pertained or related to the assessee thereby having a bearing on its income of the relevant previous year so as to satisfy the rigor of section 153C(1)(a) to (b) of the Act. Various judicial precedents i.e PCIT Vs. Dev Technofab Ltd. (2025) 170 taxmann.com 664 (SC) and PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Ja....
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....5 ============= Document 1 Satisfaction Note for taking up the case of M/s Glacier Tradex Pvt. Ltd. PAN :- AADCG5572F A search and seizure action us 132(1) of the I T Act, 1961 was conducted on 13.04.2017 in the case of Mr. Himanshu Verma, M/s Global Impex Pvt Ltd, M/s Plus Finvest Pvt Ltd. M/s Vohr Imports Pvt Ltd, M/s Advance Finvest Pvt Ltd, M/s Advance Homes & Personal Care Pvt Ltd, M/....


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