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2010 (12) TMI 731 - AT - Income TaxSeach and seizure - Block assessment - Undisclosed income - the fact of the assessee becoming a major on 7.1.2000 is borne out by the assessee's date of birth, which finds mention in the return of income in Form 2B as duly verified and filed by the assessee - The fact of the assessee being a minor for a part of the block period, and for which the assessee adverts to the mention of her date of birth on the return form itself, would not operate to disqualify or imbue the notice, issued on a major, with legal infirmity - assessee's undisclosed income upto the date of her minority be, for the purpose of its assessment under the Act, included in the computation of undisclosed income of her father, who also stands assessed in respect of undisclosed income for the relevant block period.
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