THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES
C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A
block period
computed, in accordance with the provisions of
this Act, on the basis of evidence found as a result
of search or requisition of books of account or
other documents and such other materials or
information as are available with the Assessing
Officer and relatable to such evidence, as reduced
by the aggregate of the total income
