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Shibu Soren Versus Commissioner of Income-tax, Central-I, New Delhi

2016 (6) TMI 262 - SUPREME COURT

Addition to undisclosed income as defined u/s 158B(b) - Held that:- HC order confirmed [ 2014 (11) TMI 482 - DELHI HIGH COURT] . As during investigation, statements of different persons referred to above, were recorded to ascertain and decipher wheth .....

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ined the said evidence and has also not gone into the question whether and if in case no addition could be made in the hands of the individual assessee, substantive addition on the basis of the said evidence or material could be sustained in the hand .....

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the preliminary ground; there was no undisclosed income which could be made subject matter of block assessment and additions, if any, could be made only in the regular/normal assessment. Learned counsel for the Revenue accepts the said position. We .....

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