COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
deduction or allowance claimed under this Act
which is found to be false]”.
21.
Sections 158BC and 158BD of the Act are machinery
provisions. Section 158BC of the Act provides the
procedure for block assessment and Section 158BD of
the Act provides for assessments in the case of an
undisclosed income of any other person. The said
sections are relevant
