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2004 (9) TMI 34 - HC - Income Tax"Whether Tribunal is right in law in cancelling the assessment under Chapter XIV-B in the light of the specific provision contained in section 158BB(1)(c)?" - unless the provisions of the block assessment specifically bar the assessing authority from taking into consideration the income disclosed by the assessee on payment of the advance tax to be taken into consideration, the income disclosed by the assessee on payment of advance tax would be an income disclosed to the Revenue and cannot be treated as an income undisclosed - Held that the income disclosed on account of payment of the advance tax cannot be held to be undisclosed income for the purposes of block assessment - the question is answered in the affirmative, against the Revenue
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