Supreme Court · 2018 INSC 395 · Decided 24 April 2018
Tapan Kumar Dutta v. Commissioner of Income Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 2018 INSC 395 · [2018] 4 S.C.R. 338
- Case number
- CIVIL APPEAL No. 2014/2007
- Decided
- 24 April 2018
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 158BD, 158BC
Headnote
Income Tax Act, 1961 - ss.158BD - Undisclosed income belonging to any person other than the searched person - Jurisdiction of assessing officer under s.158BD - Held: Notice under s.158BD can be issued to a person with respect to whom search was not income was found as belonging to such person from the material seized from the residence or business premises of the person with respect to whom search was made under s.132 - s.158BD speaks of the condition that "where the Assessing Officer is satisfied that any undisclosed income
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