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
e. M/s A.R. Enterprises, were seized. On scrutiny, the
Assessing Officer found that though the assessee had
taxable income for the assessment year 1995-96, no
return of income had been filed (due to be filed on or
before 31st October, 1995) till the date of search. Based on
the material seized by virtue of the aforesaid search, the
Assessing
