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THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES

C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013

13 Page 14 JUDGMENT into play on the application of Section 158BD, in their erstwhile form at the relevant time, read as follows: - “Assessment of undisclosed income as a result of search. 158BA. (1) Notwithstanding anything contained in any other provisions of this Act, where after the 30th day of June, 1995 a search is initiated under section