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2009 (9) TMI 4 - HC - Income TaxUndisclosed income – discloser of income after the date of search but before the date of expiry of return - assessee submits that income for the assessment year in which search took place, could not be treated as undisclosed income in view of provisions of Section 158BB(1)(d) of the Act – Held that - There is no inflexible rule in any of the judgments that mere fact that time for return had not expired was enough to hold that the income disclosed after search could not be treated as undisclosed. Such interpretation is not justified even on plain language of the statute. Thus, it is not possible to hold that finding of fact with regard to undisclosed income is perverse
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