Case Law Details
Case Name : VLS Finance Ltd. & anr. Vs Commissioner of Income Tax & Anr. Civil (Supreme Court of India)
Appeal Number : Appeal No. 2667 of 2007
Date of Judgement/Order : 28/04/2016
Related Assessment Year :
Courts :
Supreme Court of India
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CA Isha Seth
Relevant Sections:
Section 158BC(c): Where any search has been conducted under section 132 or books of account, other documents or assets are requisitioned under section 132A, in the case of any person, then,—
(c) the Assessing Officer, on determination of the undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis of such assessment;[RELEVANT EXTRACT]
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