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2015 (8) TMI 228 - HC - Income TaxUndisclosed income - salary income - Assessment order passed under Section 143(3) r.w. Section 158 BB(1)(c) and 158BC - Held that:- Assessee was working as an Engineer under a Government Department. The income is a salaried income therefore, it cannot be considered to be of undisclosed nature. Tax must have been deducted from the salary income provided his salary is taxable. Looking to the order passed by the ITAT and looking to the evidences on record and looking to the facts and circumstances of the case and also looking to Section 158 BB(1)(c) to be read with Section 158 BC to be read with Section 143(3) of the Income Tax Act, 1961 it cannot be said that the income of the respondent was an undisclosed income as he was salaried man in the Government Department and TDS must have been deducted and therefore, only substantive question of law raised by this appellant that whether the Tribunal is justified on the facts and in the circumstances of the case in holding the salary incomes falling under the block period as disclosed, when no returns were filed for these years looking to Section 158 BB(1)(c) of the Income Tax Act, 1961. Answer of this substantive question of law is that no error has been committed by the Tribunal in deciding this issue. There was no other income with the salaried man which is taxable. - Decided in favour of assessee.
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