S. 10(1) : Undisclosed Foreign Income or Assets -Interpretation – Fiscal statutes and in determining the tax liability, strict rules of interpretation – Notice issued beyond 30 Days of receiving information- Search and seizure – Response not filed -Enquiry cannot be truncated at stage of issue of notice – Guidelines issued by Central Board Of Direct Taxes -Information and Intelligence -Notice is valid -Writ petition is dismissed.[S. 8(1), 8(2), Income -tax Act, S. 132, 232(4), 153A, Art. 226]