VIJAY SEHGAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II JALANDHAR

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

capital gain has been declared by the assesse in the return filed on 22.10.1996. It would thus to be apparent that the same could not have been added to the undisclosed income of the assessee for the block period from 01.04.1985 to 13.12.1995. The CIT(A) has rightly held in terms of Section 158BB(1)(d) read with Section 158