Case Law Details
Case Name : Commissioner of Income Tax Vs S. Ajit Kumar (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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CIT Vs S. Ajit Kumar (Supreme Court of India)
The power of survey has been provided under Section 133A of the IT Act. Therefore, any material or evidence found/collected in a Survey which has been simultaneously made at the premises of a connected person can be utilized while making the Block Assessment in respect of an assessee under Section 158BB read with Section 158 BH of the IT Act. The same would fall under the words “and such other materials or information as are available with the Assessing Officer and relatable to such evidence” occ Please become a Premium member. If you are already a Premium member, login here to access the full content.
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