Agarwal Oil Mill Vs State of Madhya Pradesh
Date: September 15, 2020
Subject Matter
Seized documents can be denied to assessee if it prejudicially affects the investigation
Summary
1. From order sheets as detailed and explained above, ever since conduction of search till passing of the impugned order, it is evident that due and sufficient opportunity was afforded to petitioner to produce the remaining relevant documents which h…
Shri Gaurav Mishra, learned counsel for petitioners in all the petitions. Shri Ankur Mody, learned Additional Advocate General for the respondents/State. Learned counsel for the rival parties are heard through video conferencing. 1. All the three petitions have been filed by the same petitioner assailing tax liability alongwith interest and penalty of different assessment years (2017-18, 2018-19 &…