PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S BHARATNET TECHNOLOGY LIMITED
Appeals stands dismissed in limine
ITA/100/2019HC Punjab & Haryana06 Nov 2023
Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN
Section 153ASection 260A
reassess the ‘total income’ taking
into consideration the incriminating material collected during the
search and other material which would include income declared in
the returns, if any, furnished by the assessee as well as the
undisclosed