1982 (1) TMI 43

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or of the firm, M/s. Ganga Sahai Kishori Lal and is being assessed as an individual. The present proceedings pertain to the assessment year 1968-69. Respondent issued notice to the petitioner under s. 139(2) of the I.T. Act (hereinafter called " the Act ") on 20th of July, 1968. In the meantime the department searched the premises of the petitioner and seized certain materials on 3rd of September, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has been filed. Return has been filed on behalf of the respondent, wherein the ITO has controverted the allegations in the petition. The stand of the ITO is that since there was a search and seizure, as a result of which voluminous material in the shape of books and documents was seized from the premises of the petitioner, it was a case of concealment and the proceedings fell under s. 153(1)(b) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X