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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“Section 158BC. PROCEDURE FOR BLOCK ASSESSMENT.
Where any search has been conducted under section 132 or
books of account, other documents or assets are
requisitioned under section 132A, in the case of any
person, then, -
[(a) The Assessing Officer shall,
(i) In respect of search initiated or books of account or
other documents or any assets requisitioned after
