https://www.taxtmi.com/caselaws?id=39875 The court dismissed the writ petition, upholding the legality of proceedings under Section 132 of the Income-tax Act, the Commissioner's belief regarding undisclosed income, adherence to natural justice principles, and the validity of the Income-tax Officer's order under Section 132(5). The petitioners were directed to appeal to the Central Board of Direct Taxes, with costs of Rs. 250 imposed on them. en-us Fri, 02 Aug 1974 00:00:00 +0530 Tue, 20 Apr 2010 17:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39875 The court dismissed the writ petition, upholding the legality of proceedings under Section 132 of the Income-tax Act, the Commissioner's belief regarding undisclosed income, adherence to natural justice principles, and the validity of the Income-tax Officer's order under Section 132(5). The petitioners were directed to appeal to the Central Board of Direct Taxes, with costs of Rs. 250 imposed on them. Case-Laws Income Tax Fri, 02 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39875