S. 113 : Tax-Block assessment-Search cases-Surcharge-Not leviable on undisclosed income pertaining to a period prior to 1-6-2002. [S. 132, 158BD, 158BFA]
K. L. Swamy v. CIT (2023) 451 ITR 1 / 221 DTR 401 / 330 CTR 457 (SC) K.L. Srihari v. CIT (2023) 451 ITR 1 / 221 DTR 401/ 330 CTR 457 (SC) Khoday Breweries Ltd v. CIT 2023)451 ITR 1 / 221 DTR 401/ 330 CTR 457 (SC)