Case Law Details
Case Name : Sri Krishna Ghosh Vs Asst. Commissioner of Income Tax (ITAT Kolkata)
Related Assessment Year : 2001-02
Courts :
All ITAT ITAT Kolkata
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Assessment under section 153A can be made on the basis of incriminating material which in the context of relevant provisions means books of account and other documents found in the course of search but not produced in the course of original assessment and undisclosed income or property disclosed during the course of search.
Relevant Extract of the Judgment
7. Heard rival submissions
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