Patna High Court

Section 276C, Sec. 234B, Sec. 271(1)(c )

Patna H.C : Where in Bihar Fodder scam addition was made to income of assessee and while SLP filed by assessee was pending in Supreme Court, Presiding Officer (Special Court) took cognizance against assessee under section 276C, since assessee was not yet exonerated, no application could be filed against order of Presiding Officer (Special Court)

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High Court Of Patna Vijay Kumar Mallik vs. CIT, Central, Patna Section 276C, 271(1)(c) and 234B Assessment year 1993-94 Sanjay

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

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