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
iii) the
assessing officer has proceeded under Section
158-BC against such other person.”
14.
In Assistant Commissioner of Income Tax Vs. Hotel
Blue Moon3, one of us (H.L. Dattu, J.) while explaining the
2 (2007) 3 SCC 794
3 (2010) 3 SCC 259 at page 264
11
Page 12
JUDGMENT
purport of Chapter XIVB of the Act, has observed
