Income Tax Search and Seizure Assessments - No universal application of the "extrapolation technique" in Search Assessments



Introduction During the course of a Search and Seizure action, it is seen in practice that incriminating material in the form of documents, diaries, and other evidence is found which sometimes reflects undisclosed income of an assessee only for a limited period of time and not for all the assessm
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About the Author

Chartered Accountant

CA.Mohit Gupta B.Com(H),FCA,DISA ABOUT CA.MOHIT GUPTA Mr. Mohit Gupta is a Fellow Member of the Institute of Chartered Accountants of India, a commerce graduate from prestigious Ramjas College, Delhi University and an alumni of St. Xaviers School, New Delhi. He is practicing as a Chartered Accountant fo ... Read more


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