Pr. Commissioner Of Income Tax (Central ... vs Vinita Chaurasia on 20 August, 2018
4. Having heard learned counsel for the appellant, this Court finds
that the very same document seized from the residence of Mr.Lalit Modi,
had been considered by the learned predecessor Division Bench in the
case of Principal Commissioner of Income Tax (Central -2) v. Vinita
Chaurasia (supra). After considering the same, the learned predecessor
Division Bench had concluded that the Assessing Officer appears to have
proceeded purely on conjecture as regards what the document states
without noticing the internal contradiction and inconsistencies. The
relevant portion of the Division Bench's Judgment in ITA No. 1004/2015
is reproduced hereinbelow:-