A.O. can assess the undisclosed income as a result of search ...
Case Laws Income Tax
September 21, 2012
A.O. can assess the undisclosed income as a result of search only on the basis of material or information as are available in the search. He is not authorised to refer the matter to the Valuation Officer under Section 55A (b) (ii) to asses the fair market value - HC
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