https://www.taxtmi.com/caselaws?id=10325 The High Court held that the Assessing Officer had jurisdiction to make an assessment under sections 158BC and 158BD of the Income-tax Act based on materials found in a search at another's premises, even without a search at the assessee's premises. The court emphasized that the Assessing Officer only needed to establish undisclosed income belonging to a person other than the one searched. The Tribunal's decision was overturned, affirming the Assessing Officer's jurisdiction. The court instructed the order's communication to the Income-tax Tribunal, Cochin Bench for implementation. en-us Wed, 01 Dec 2004 00:00:00 +0530 Mon, 13 Jul 2009 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10325 The High Court held that the Assessing Officer had jurisdiction to make an assessment under sections 158BC and 158BD of the Income-tax Act based on materials found in a search at another's premises, even without a search at the assessee's premises. The court emphasized that the Assessing Officer only needed to establish undisclosed income belonging to a person other than the one searched. The Tribunal's decision was overturned, affirming the Assessing Officer's jurisdiction. The court instructed the order's communication to the Income-tax Tribunal, Cochin Bench for implementation. Case-Laws Income Tax Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10325