COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
13
Chapter shall apply accordingly.”
22.
Section 158BC speaks of procedure for assessment of
a person searched under Section 132 of the Act or
books of accounts, other documents or assets are
requisitioned under section 132A. The limitation for
the purpose of completion of the block assessments for
the purpose of Section 158BC of the Act is as provided
under
