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2007 (12) TMI 270 - HC - Income TaxBlock Assessment under section 158BC, 158BD – Rectification of mistake – The assessee had income for the assessment year 1994-95 and 1995-96, but had not filed returns for the two assessment years. The assessee filed returns in response to the notice under section 158BD, including the amount for the assessment years but claiming that an application under the Voluntary Discloser of Income Scheme, 1997, had been filed. The Assessing officer treated the undisclosed income under the provisions of section 158BC and computed the income. The Tribunal dismissed the appeal as it was infructuous in view of the acceptance of the voluntary disclosers made by the assessee. Held that the certificate u/s 68(2) of scheme placed before the tribunal for consideration and adjudication, but it had not been taken into consideration by the Tribunal while passing the first order. That mistake had been rectified by the Tribunal. The appeal is dismissed.
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