https://www.taxtmi.com/caselaws?id=180036 The High Court of Delhi dismissed the Revenue's appeal against an order by the Income Tax Appellate Tribunal, ruling that cash receipts from a land sale, disclosed in a regular return before a search, could not be considered undisclosed income under Sections 158BA(3) and 158B(b) of the Income Tax Act, 1961. The Court held that the income should have been assessed under Section 143(3) rather than Chapter XIV B, finding no substantial question of law and upholding the Tribunal's decision. en-us Mon, 22 Oct 2007 00:00:00 +0530 Tue, 15 Mar 2016 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180036 The High Court of Delhi dismissed the Revenue's appeal against an order by the Income Tax Appellate Tribunal, ruling that cash receipts from a land sale, disclosed in a regular return before a search, could not be considered undisclosed income under Sections 158BA(3) and 158B(b) of the Income Tax Act, 1961. The Court held that the income should have been assessed under Section 143(3) rather than Chapter XIV B, finding no substantial question of law and upholding the Tribunal's decision. Case-Laws Income Tax Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180036