concluded that as the books of account and other documents
impounded during the course of the survey action proved that the
assessee had made ... assessee.
9. The A.O while framing the assessment observed that documents
impounded during the course of survey proceedings conducted on M/s
Dev Sharda
assessee.
3. The A.O while framing the assessment observed that documents
impounded during the course of survey proceedings conducted on M/s
Dev Sharda ... Page 105 of the impounded diary..
13. We have given a thoughtful consideration to the notings in the
impounded document, viz. Annexure A-2 - Page
survey. The documents were not taken away by the respondent in the course of the survey but the documents were impounded only after the notice ... hereby impounded under Section 131(3) of the Income-tax Act, 1961."
18. From the above the order impounding of documents has not disclosed
easily known where
the documents are, by enquiring about the
whereabouts of the documents with the ADIT
(Inv.) Calicut who impounded the documents
and then ... have
the documents, to release the same and writing
to his own assessing officer at Tirur for copies of
the documents impounded only after receipt
Gokula
Education Foundation (Medical) was also recorded on 26.08.2016 and
the impounded documents were confronted to him. The relevant question
/ answers of the statement recorded ... Please go through the page no. I to 6 of impounded document
GEF(M)/ 133A/05 and kindly explain the content therein written in pencil
M/S Balaji Agricultural Industries (P) ... vs Jt,Cit,, Allahabad on 13 January, 2021
ITA
consider it in the
respective years as reflected in the impounded document. The
impounded document indicated name of the assessee as one of
the four ... documents as per Annexure A were impounded
containing page No.1 to 75. On perusal of impounded paper/documents, it
was noticed that the directors
undisclosed
investment in the said business on the basis of impounded documents at page 29
marked as SPB/20. The said peak credit was added ... assessment year 2007-08 appears at page 29 of the impounded document
SPB/20. Similarly, peak credit of Rs.19,17,196/- for the assessment
been made by the AO on the basis of papers and
documents impounded during survey carried out on at the office of Magna
Dealers ... remand
report has admitted that payment recorded in the impounded documents represent
personal expenses as well as unaccounted investment. The ld CIT(A) after
company were
impounded from our premises at Saha Chowk, NH-6, P.S.-Rakha Jungle,
Kharagpur, Pin-721304. Based on various impounded documents, the
assessee ... During this survey certain
documents were impounded. On the basis of impounded documents, the
assessee through its director disclosed
