COMMISSIONER OF INCOME TAX Vs. UMANG H THAKKAR

JUDGEMENT

(1.) THE appellant-Revenue being aggrieved by the order of Income Tax Appellate Tribunal dated 27th February, 2009, has preferred the present Appeal under section 260-A of the Income Tax Act, 1961, (hereinafter referred to as the Act) proposing the following questions of law for determination of this Court:

(2.) BRIEFLY to state the facts - In a search operation carried out u/s. 132 of the Income Tax Act at the premises of assessee-respondent, office of his father was covered u/s. 133A of the Act. Present assessee is the proprietor of M/s. Ghanshyam Builders who had constructed the building known as Swaminarayan Avenue . His father's office is situated at the basement of Swaminarayan Avenue in Shop No.3 .

(3.) BEING aggrieved by this order of CIT(A) revenue approached ITAT which concurred with the findings of CIT(A) and dismissed the appeal.