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2007 (8) TMI 332 - HC - Income TaxSearch and seizure - returns filed after the due dates prescribed u/s 139(1) and 139(4) - belated returns filed by him were treated as invalid and consequently the amounts therein were treated as undisclosed income – It is not the case of the Revenue that , any undisclosed income had come to light as a result of search – belated returns, even though invalid, contained information showing the earning of the corresponding income and such information having been imparted to AO long before the search - held that there was no undisclosed income for the years in which advance tax had been paid for purpose of section 158BB
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