COMMISSIONER OF INCOME TAX vs. NAVJOT SINGH SIDHU
ITA/525/2006HC Punjab & Haryana25 Jan 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 132Section 142Section 158Section 260
1) of Act 1961 and during the
course of search, certain loose papers and valuables were found and seized
from both the premises. In response to notice under Section 158 BC of Act
1961 issued on 03.11.2000, respondent filed return declaring undisclosed
income of Rs.49,16,450/- for the block period 01.04.1990 to 20.07.2000.
The Assessing Officer completed block assessment
