case
and following the Jurisdictional High Court judgement in case of Lancy
Constructions.
5. The learned Principal Commissioner of Income Tax (Central) erred in
passing ... following the
later judgement of Jurisdictional High Court in case of Lancy
Constructions and Bangalore ITAT judgement in case of Corner stone
Properties
High Court in case of CIT vs Lancy Constructions (supra), with
specific direction to verify, whether, there was incriminating
material found during course of search ... following judgment of this
court in case of CIT vs Lancy Constructions ?
ii. whether on the facts and in the circumstances of the case
Paper Book and in
the case of CIT vs. Lancy Constructions , 295 CTR 454. He also placed
reliance on the judgment
taxman.com (Kar) and CIT. Vs M/s Lancy Constructions (2016) 66
taxman.com 264 (Kar). However, the AO observed that the prepositions
Panati
Santhu @ Santhosh Poojary vs State Of Karnataka By on 15 December, 2020
Bench: B.Veerappa