2026 (7) TMI 1731

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.... SSC with Mr. Apoorv Aggarwal, Mr Viplav Acharya, JSCs, Ms Nupur Sharma, Mr. Siddhartha Kumar & Mr. Himanshu Gaur, Advs. For the Respondent Through: Mr. Sachit Jolly, Sr. Adv. with Mrs. Mansha Anand, Mr. Abhyudaya Shankar Bajpai, Mr. Sohum Dua, Ms. Saloni Ray, Mr. Ghunaim Siddiqui & Ms. Manvi, Advs. ORDER 1. By way of the present appeal preferred under Section 260A of the Income Tax Act, ....

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....KRBL Infrastructure Ltd., which inscription cannot be attributed to the respondent. 3. On 09.04.2026, this Court had directed the appellant-Revenue to produce the original seized documents so that the issue can be examined, but the Revenue failed to produce the same. On previous date of hearing i.e., 13.05.2026 we had observed thus: "1. Mr. Abhishek Maratha, learned Senior Standing Cou....

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....tion" 3. Accordingly, we only proposed to examine the original document, scanned copy whereof has been pasted on page No. 52 of the paper-book. 4. List this case on 25.05.2026. 5. The appellant shall flag the above referred original documents from the seized record and show to the court" 4. Today also, Mr. Apoorv Aggarwal, learned junior standing counsel for the respo....

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....ja and M/s Index Securities & Research Pvt. Ltd. lies. In response thereto, the ACIT, Circle-10(1), Delhi vide mail dated has informed that: "one sealed hard disk along with one working copy and certain records pertaining to the said search proceedings has now been traced from the old records. However, during the process of examination/extraction of the working copy of hard disc,....