The Commissioner Of Income Tax vs M. S. Aggarwal on 23 April, 2018
respondent/ assessee.
8. During the course of search, several incriminating documents and
material were found and seized. The respondent /assessee was carrying on
benami business ... scrap. As per the Revenue on the basis of the papers and documents
found during search, these benami entities belonging to the
respondent/assessee