Proceeding u/s 158BD - search u/s 132 - recording of ...

Recording AO's Satisfaction is Essential for Section 158BD Proceedings, Even if Undisclosed Income is Disclosed on Search Day.

April 1, 2019

Case Laws Income Tax HC

Proceeding u/s 158BD - search u/s 132 - recording of satisfaction by AO is sine qua non that income belongs to any person, irrespective of fact that appellant on day of search revealed that the he had undisclosed income

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Proceeding u/s 158BD - search u/s 132 - recording of ...

Recording AO's Satisfaction is Essential for Section 158BD Proceedings, Even if Undisclosed Income is Disclosed on Search Day.

April 1, 2019

Case Laws Income Tax HC

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