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2014 (8) TMI 35 - ANDHRA PRADESH HIGH COURTAdvance tax paid but return not filed – Undisclosed income or not – Held that:- The payment of advance tax by itself does not absolve the obligation of an assessee to file returns - It is only when a return is filed, that an assessing officer would be in a position to examine the details of income, expenditure and deductible incomes etc. - Following the decision in Commissioner of Income Tax v. B.R.Shah and others [2013 (1) TMI 345 - SUPREME COURT] - payment of advance tax does not absolve an assessee from an obligation to file return disclosing total income for the relevant AY - income for that year would be treated as an undisclosed one - the contention of the revenue is upheld as regards the manner in which the income for a year for which no declaration was filed even after paying the advance tax – the matter is remitted back ot the Tribunal for fresh consideration – Decided in favour of Revenue.
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