Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Provisional attachment - attachment of plots after sale by the assessee - the attachment passed by the Income Tax Authorities would have to be limited to plots owned by SIMS in the lay out and cannot be extended to the plots owned by others, including the petitioners - HC
Provisional attachment - attachment of plots after sale by the assessee - the attachment passed by the Income Tax Authorities would have to be limited to plots owned by SIMS in the lay out and cannot be extended to the plots owned by others, including the petitioners - HC
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