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Block Assessment Can Use Search Evidence & Related Material: SC Upholds HC View
Case Law Details
- Case Name
- Mange Ram Mittal Vs CIT (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Mange Ram Mittal Vs CIT (Supreme Court of India)
The Supreme Court, after hearing counsel and reviewing the record, declined to interfere with the judgment of the Punjab and Haryana High Court. The Special Leave Petition was dismissed, thereby affirming the High Court’s decision regarding assessment of undisclosed income under the special procedure for search cases in Chapter XIV-B of the Income Tax Act. Read HC Judgment: Undisclosed Income May Be Assessed Using Search Material & Related Information: HC
The High Court’s judgment addressed two connected appeals—one b...
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