COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
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under this clause shall not be entitled to file a revised
return;]
(b) The Assessing Officer shall proceed to determine the
undisclosed income of the block period in the manner laid
down in section 158BB and the provisions of section 142,
sub-sections (2) and (3) of section 143 [section 144 and
section 145]shall
