COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
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, so far as may be, apply;
(c) The Assessing Officer, on determination of the
undisclosed income
