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
carried out under Section 132 of the Act or requisitioning
of documents or assets under Section 132A of the Act. The
chapter is a self-contained code and gets attracted as a
result of search proceedings initiated by the income tax
authorities, under Section 132 of the Act, notwithstanding
any other provisions of the Act except to the extent
provided
