https://www.taxtmi.com/caselaws?id=11404 The Rajasthan HC article notes that challenges to a section 158BC notice failed where the notice itself was not produced before the Tribunal, leaving no basis to question its legality on appeal. It also records that objections to treating small receipts as undisclosed income under sections 158BB and 158B(b) were not raised below and were treated as factual issues not giving rise to a substantial question of law. Similar treatment was given to additions under section 69C for estimated business and marriage expenses in requisition cases under section 132A, with the Tribunal's findings not found perverse. en-us Mon, 31 Mar 2003 00:00:00 +0530 Sat, 08 Aug 2009 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11404 The Rajasthan HC article notes that challenges to a section 158BC notice failed where the notice itself was not produced before the Tribunal, leaving no basis to question its legality on appeal. It also records that objections to treating small receipts as undisclosed income under sections 158BB and 158B(b) were not raised below and were treated as factual issues not giving rise to a substantial question of law. Similar treatment was given to additions under section 69C for estimated business and marriage expenses in requisition cases under section 132A, with the Tribunal's findings not found perverse. Case-Laws Income Tax Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11404