2024 (10) TMI 1160

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..... erson ? - Whether Loose Sheets and Diary have any evidentiary value? - As decided by HC [ 2024 (2) TMI 116 - KARNATAKA HIGH COURT] impugned notices issued u/s 153C based on the loose sheets/diaries are contrary to law, which require to be set aside in these writ appeals, as the same are void and illegal. As satisfaction note is required to be recorded under Section 153C of the IT Act for each Asse .....

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..... B, Adv. Mr. Navanjay Mahapatra, Adv For the Respondent : Mr. Arvind Datar, Sr. Adv. Mr. P.B. Suresh, Sr. Adv. Mr. Mayank Jain, Adv. Mr. Parmatma Singh, AOR Mr. Madhur Jain, Adv. Mr. Arpit Goel, Adv ORDER UPON hearing the counsel the Court made the following. 1. Delay condoned. 2. Heard the learned counsel appearing for the petitioners. 3. We are not inclined to interfere with the impugned judgmen .....

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