IT: Where addition was made de hors material found as a result of search, it should be deleted being not falling within parameters of Chapter XIVB

IT: Where addition was made de hors material found as a result of search, it should be deleted being not falling within parameters of Chapter XIVB


[2013] 35 taxmann.com 152 (Rajasthan)


HIGH COURT OF RAJASTHAN

Commissioner of Income-tax, Udaipur

v.

Sardar Singh Hoda, K.K. Gas Distributors