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
142, sub-sections (2) and (3) of section 143
14
Page 15
JUDGMENT
section 144 and section 145 shall, so far as
may be, apply;...”
[Emphasis
supplied]
17.
Section 158B of the Act, which encompasses the crux of
the issue, reads as follows:
“Definitions.
158B. In this Chapter, unless the context otherwise
requires, -
(a) "block period" means the previous years
