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2010 (11) TMI 93 - HC - Income TaxUndisclosed Income - Whether on the facts of the present case, the Tribunal was justified in law in deleting the addition of ₹ 8,67,010 made as undisclosed income of the assessee for assessment year 1999-2000 under Section 158BC of the Act - According to the Assessing Officer, since the return was not filed within the stipulated date, the disclosure of long term capital gain in the said return filed after warrants could not be taken into consideration, more so, as till the date of search no return was filed - Tribunal relied upon the judgment of this Court in CIT Vs. Mrs. Kum Kum Kohli, (2005 -TMI - 10514 - DELHI High Court)– In the view of the said judgement the approach of the Tribunal and the order of the Tribunal of by answering the question of law in favour of the Revenue are set aside and against the assessee
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