COMMISSIONER OF INCOME TAX Vs. NAMITA JAIN

JUDGEMENT

(1.) A search was conducted in the residential premises of Shailesh Jain under Sec. 132 of the Income -tax, as per which various accounts as well as FDRs in the names of various family members were seized. Assessee herein, is the wife of Shailesh Jain. Notice was also issued to her for filing Block Returns. She filed the return declaring her income as NIL, however, the Assessing Officer made three additions in the return namely :

(2.) Dismissed.