Pr. Commissioner of Income Tax (Central)- 2GHT_C v. M/S Kp Pouches Pvt. Ltd.
Case brief
What is this about?
In two income tax appeals, the High Court of Delhi dismissed Revenue challenges against ITAT orders upholding assessee relief for AYs 2005-06 and 2006-07, ruling that income could not be taxed without incriminating materials seized under Section 132.
What did the court decide?
The Revenue appeals were dismissed, upholding the ITAT order granting relief to the assessee.