SLP(C) No. 010086 - 010087 / 2010
M/S KAMDHENU SWEETS vs ASST.COMMR.OF I.T.
Status
DISPOSED
Order Date
04-04-2011
Filed On
30-03-2010 04:07 PM
AI Summary
Chapter XIV-B of the Income Tax Act, relating to block assessment, can only be invoked pursuant to a search conducted under the Act and not merely upon a survey, the two being distinct proceedings with different legal consequences.