2026 (7) TMI 1033

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..... JUSTICE S.G. PANDIT AND HON'BLE MR. JUSTICE RAJESH RAI K For the Appellants : Sri. Dilip For Sri. Ravi Raj Y.V, Advocate For the Respondent : Sri. Prasanna Urala, Advocate ORAL JUDGMENT PER: HON'BLE MR. JUSTICE S.G. PANDIT: Heard learned counsel Sri M. Dilip for Sri Y.V. Ravi Raj for the appellants-revenue and learned counsel Sri Prasanna Urala for the respondent-assessee ....

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....and was subjected to search under Section 132 of the Income Act, 1961 (for short 'the Act'). It is stated that the incriminating materials and information were collected during the course of search and the statement of employees were recorded in the search. 4. It is the case of the appellant that certain admitted amounts were not offered to tax in the returns filed under Section 153A of....

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....bunal, 'A' Bench, Bangalore (for short, "the Tribunal"). The Tribunal, dismissed the revenue's appeal and allowed the assessee's cross objection and appeal. Aggrieved by dismissal of the revenue's appeal and allowing of the respondent-assessee's appeal, the revenue is in appeal raising the above stated substantial questions of law. 5. We have gone through the order passe....