Black Money (Undisclosed Foreign Income Tax and Assets) and Imposition of Tax Act, 2015 comes into...

Black Money (Undisclosed Foreign Income Tax and Assets) and Imposition of Tax Act, 2015 comes into effect from 01.07.2015 and the petitioners had filed their ITR on 21.05.2015 and notice was issued u/s 148 by the AO on 29.05.2015 which is before coming into effect of the provisions of the Black Money Act, 2015, the applications submitted by the petitioners before the Commission are maintainable - HC .....

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