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
seizure and requisition which were resorted to
for the conduct of search at the premises of M/s A.R.
Mercantile Pvt. Ltd. For the evaluation of the material
seized during the operation or proceedings under Sections
132 or 132A of the Act, as the case may be, the provisions
contained in Chapter XIV-B come into play. This chapter,
consisting
