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
d) of sub-section (1) of section 158BB. In
any case although there is a difference between
the regular assessment and the block assessment,
as we have already noticed, unless the provisions
of the block assessment specifically bar the
assessing authority from taking into consideration
the income disclosed by the assessee on payment
of the advance tax to be taken
