MANISH MAHESHWARI vs. ASSTT.COMMNR.OF INCOME TAX
The appeals are allowed
C.A. No.-000924-000924 - 2007Supreme Court23 Feb 2007
For Respondent: Asstt. Commissioner of Income Tax & Anr
Section 131Section 132Section 142Section 158BSection 2(31)Section 260Section 69
reassessment" in section 132B
shall be construed as references to "block
assessment".
"158BD. Undisclosed income of any other person \026
Where the Assessing Officer is satisfied that any
undisclosed income belongs to any person, other than the
person with respect to whom search was made under
section 132 or whose books of account or other
documents or any assets were