Case Law Details
Case Name : Assistant Commissioner of Income Tax Vs M/s. Gebilal Kanhaialal HUF (Supreme Court of India)
Appeal Number : Civil Appeal No. 636 OF 2005
Date of Judgement/Order : 04/09/2012
Related Assessment Year :
Courts :
Supreme Court of India
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Explanation 5 is a deeming provision. It provides that where, in the course of search under Section 132, the assessee is found to be the owner of unaccounted assets and the assessee claims that such assets have been acquired by him by utilizing, wholly or partly, his income for any previous year which has ended
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