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Application of seized or requisitioned assets. 132B. (1) The assets seized under section...132 or requisitioned under section 132A may be dealt...

any assessment year, the Assessing Officer may, subject to the provisions of sections...and in sections 148 to 153 referred to as the relevant...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...case of appeals from decrees of a High Court : Provided that nothing in this...

(2) of section 44AA and gets his accounts audited and furnishes a report of such.... 38[(3) Notwithstanding anything contained in sub-section (2)...

(1), or clause (c) of sub-section (2B), of section 35, read with clause (4) of section...(2), or clause (c) of...

If any assessee does not pay on the date specified in sub-section (1) of section...(3) or sub-section (4) of...

, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...

(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...