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1 - 3 of 3 (0.23 seconds)B. Noorsingh vs Union Of India And Ors. on 26 November, 1998
220). Further as per learned D.R., the return filed by the assessee's
17 I.T.(SS) A. No.207/Mds/06
wife was rightly rejected since it was filed after the date of search and it
was a reasonable assumption that but for detection at the time of
search, no such return would have been filed. For this purpose, reliance
was placed on the decision of Hon'ble jurisdictional High Court in the
case of B. Noorsingh v. Union of India And Others (249 ITR 378).
Section 132 in The Income Tax Act, 1961 [Entire Act]
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