COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

245D, on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under Clause (c) of section 158BC, on the basis of such assessment. Explanation.- For the purposes of determination of undisclosed income, (a) the total income or loss of each previous year shall, for the purpose of aggregation, be taken as the total