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
20
Page 21
JUDGMENT
24.
Section 158BB(1) reads as follows-
“158BB. (1) The undisclosed income of the block
period shall be the aggregate of the total income
of the previous years falling within the block period
computed, in accordance with the provisions of
this Act, on the basis of evidence found as a result
of search or requisition
