PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD
C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 153ASection 2(45)Section 4Section 5
2 and 3 of Section 143, Section 144 and Section 145 of
the Act and the AO would proceed to pass an
assessment order and determine the tax payable u/s
158BC(c) of the Act. In other words, the order of
assessment on undisclosed income of block period gets
passed u/s 158BC(c) of the Act and the manner
