GURMEET SINGH Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal of the assessee arises from the order of the CIT(A) -1, Ludhiana, dt. 1st July, 2011 for the block period 1st April, 1990 to 29th Nov., 2000.

(2.) THAT the learned CIT(A) further gravely erred in upholding the validity of assessment framed under s. 158BC r/w s. 158BD.

(3.) THAT he was not justified to uphold the completion of block assessment and determination of undisclosed income for various years at Rs. 27,73,230."