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
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Page 11
JUDGMENT
Moreover, Section 158BD permits the application of the
provisions of this chapter only on the satisfaction of the
assessing officer that the seized documents show
undisclosed income of a person other than the person with
respect to whom search was conducted or a requisition
was made. It is trite law that such satisfaction must be
recorded
