Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1970 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1970 (5) TMI 24 - HC - Income TaxApplication under article 226 of the Constitution for the issue of appropriate writs for cancelling and/or quashing certain alleged decisions by the respondent-Income-tax Officer, and prohibiting the said respondent from proceeding to make any assessment on the petitioner - Whether voluntary disclosure of income operates as exemption from tax for period covered by disclosure - It is for it to explain to the Income-tax Officer each source of income disclosed for each year on which tax has been paid and the Income-tax Officer is under an obligation to exempt such items of income from the assessment of the petitioner for those respective years
|