Case Law Details
Case Name : Bipinchandra K. Bhatia Vs DCIT (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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The facts giving rise to the Appeal are that :-
The appellant – an individual deals in bullion and gold jewellery. On 12.01.1999, a search was carried out on the residential as well as the business premises of the appellant and substantial quantities of bullion was found and seized by the Income Tax Department. On 18.01.1999, notice under Section 158BC was issued and in response, the return for the block period was furnished on 04.03.1999 by the appellant disclosing the total undisclosed income at Rs.1,39,75,834/-.
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