Commissioner Of Income Tax vs S. Ajit Kumar

Authority: Supreme Court Date: 2018-05-02 Section: 132A, 158BB Acts: Income Tax Act 1961, Section 132, Section 132A, Section 133A, Section 153A, Section 158BB, Section 158BH, Section 158BC Result: Revenue Citation: (2018) 102 CCH 0002 ISCC : (2018) 165 DTR 0281 (SC) : (2018) 404 ITR 0526 (SC) : (2018) 255 TAXMAN 0 Justices: R. K. AGRAWAL & ABHAY MANOHAR SAPRE, JJ. Appeal No: CIVIL APPEAL NO. 10164 of 2010, 10917 OF 2013, 4449 OF 2015, 5255 OF 2015
Whether material found in the course of survey in the premises of a builder/connected person, conducted simultaneously with a search on the assessee, can be used in Block Assessment of the assessee under Chapter XIV-B of the Income Tax Act, 1961? --- Held: Yes.

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