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2006 (4) TMI 119 - HC - Income TaxBlock Assessment – an income already disclosed by the assessee in his regular return filed under section 139 of the Act – held that - The contention of the assessee before the Commissioner in revisional proceedings and later before the Tribunal was that income disclosed in the return filed under section 139 of the Act cannot be treated as income from undisclosed sources for the purpose of block assessment. This contention found favour to the Tribunal and accordingly the order passed by the Commissioner in section 263 proceedings was set aside in IT(SS) A/6/IND/2000 by the Tribunal vide order dated February 4, 2003 - In these circumstances, this appeal which arise out of assessment proceedings has to be dismissed because the basis for assessment in so far as that part of income which was the subject-matter of regular return has become final by the decision of the Tribunal
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