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INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
Shri Om Prakash Kant, ACJ, Ms. Kavitha Rajagopal, J
A One Sizing Works – Appellant
Versus
The Asst. CIT Central Circle 3 – Respondent
| Table of Content |
|---|
| 1. assessment appeal details and context. (Para 1 , 2 , 3) |
| 2. arguments regarding incriminating evidence in assessments. (Para 4) |
| 3. final judgment and decision on the appeals. (Para 6) |
ORDER
PER Bench
These appeals by the assessee for assessment years 2014-15 to 2019-20 respectively are directed against a common order dated 29.11.2024 passed by the Ld. Commissioner of Income-tax (Appeals) — 11, Pune [in short ‘the Ld. CIT(A)’] arising out of assessments framed under Section 153A of the Income-tax Act, 1961 (hereinafter referred to as "the Act") pursuant to a search and seizure operation conducted on 27.11.2019 under Section 132 of the Act.
2. As common issues-in-dispute are involved in these appeals and therefore, same were heard together and disposed off by way of this consolidated order for the sake of convenience.
3. Briefly stated, facts of the case are that a search and seizure action u/s 132 of the Act was carried out on 27.11.2019 at the premises of “Dodhia” Group of cases including the assessee along with other concern/business associates. During the course of the search, various documents were seized, and statements of various individuals were recorded. One suc
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