COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
property which has not been or would
not have been disclosed for the purposes of this Act [or
any expense, deduction or allowance claimed under this Act
which is found to be false]”.
21.
Sections 158BC and 158BD of the Act are machinery
provisions. Section 158BC of the Act provides the
procedure for block assessment and Section 158BD
