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

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

undisclosed income for the block period in terms of the directions of the ITAT order dated 31.12.1998. The assessee filed an appeal and in the third round, the Income Tax Appellate Tribunal has passed an order taking the middle path holding that the directions contained in the order of ITAT dated 31.12.1998 were clear and unambiguous and the capital gain