Sec. 158BB

 

Uncategorized, Sec. 158BB, Sec. 158BC, Section 158

Patna H.C : Whether the notebook marked as KPS-5 and the Bank Passbook found as a result of the survey u/s 133A which was carried out in the office premises of Sujata Hotels Pvt. Ltd. of which the Respondent assessee was a Director, on the same day as the search u/s 132 in the residential premises of the Respondent assessee, namely 24.04.2003, could not be taken into consideration by the Assessing Officer while making the computation of the undisclosed income as held by the Tribunal, as the same did not amount to “such other materials or information as are available with the Assessing Officer” within the meaning of Section 158 BB(1)

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High Court Of Patna CIT, Central, Patna vs. Harsh Kochar Section 158BC, 158BB Block Assessment Period 1-4-1997 To 24-4-2003 Hemant

Sec. 158BB

Allahabad H.C : Whether the Hon’ble Income Tax Appellate Tribunal has erred in law in allowing the peak credit of A.Y. 1995-96 to be set off against the peak credit of A.Y. 1996-97 without appreciating that the Hon’ble ITAT in its order dated 13.02.2004 had never directed that the benefit of inter – year peak credits should be allowed to the assessee

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High Court Of Allahabad CIT (Central), Kanpur vs. Sharraf Trading Co. Section 158BB Sudhir Agarwal And Shashi Kant, JJ. IT

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