COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
ii) In respect of search initiated or books of account or
other documents or any assets requisitioned on or after
the 1st day of January, 1997, serve a notice to such
person requiring him to furnish within such time not being
less than fifteen days but not more than forty-five days,
as may be specified in the notice
