Supreme Court of India
Tapan Kumar Dutta v. Commissioner of Income Tax, West Bengal
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the foregoing discussion, we are of the considered opinion that the High Court was right in passing the judgment and order dated 17.11.2005 and no interference is sought for by this Court.
Judgment, page 9
From the headnote
Income Tax Act, 1961 – ss.158BD – Undisclosed incom e belonging to any person other than the searched per son – Jurisdiction of assessing officer under s.158BD – eld: Notice under s.158BD can be issued to a person with respec t to whom search was not conducted but undisclosed 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 s earch was made under s.132 – s.158BD speaks of the condition t hat “where the Assessing Officer is satisfied that any undisclosed income be longs to any person other than the
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