COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
d) The assets seized under section 132 or requisitioned
under section 132A shall be dealt with in accordance with
the provisions of section 132B.]
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Section 158BD. UNDISCLOSED INCOME OF ANY OTHER PERSON.
Where the Assessing Officer is satisfied that any
undisclosed income belongs to any person, other than the
person with respect to whom search was made under section
