9911796707
TMI Blog2024 (12) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... incriminating materials found at the time of search/ survey or not? - HELD THAT:- All that the High Court [ 2022 (7) TMI 294 - ALLAHABAD HIGH COURT] has done is to remit the matter to the Income Tax Appellate Tribunal to consider the alleged incriminating materials which was looked into by the AO as well as the CIT (Appeals) for the purpose of Section 153A of the Income Tax Act, 1961. The issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioners Mr. N. Venkataraman, the learned Additional Solicitor General appearing for the respondent. 2. All that the High Court has done is to remit the matter to the Income Tax Appellate Tribunal to consider the alleged incriminating materials which was looked into by the Assessing Officer as well as the CIT (Appeals) for the purpose of Section 153A of the Income Tax Act, 1961. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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