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2015 (8) TMI 228 - JHARKHAND HIGH COURT

2015 (8) TMI 228 - JHARKHAND HIGH COURT - TMI - Undisclosed 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 re .....

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es 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. - Tax Appeal No. 14 of 2002 - Dated:- 26-6-2015 - D. N. Patel And Ratnaker Bhengra, JJ. .....

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upon the respondent since long. 3. Counsel for the petitioner submitted that he has gathered information that the respondent has expired and he is not getting the correct names of the legal heirs of the respondent assessee as well as the address of the legal heirs. 4. Having heard counsel for the petitioner and looking to the reasons stated in this civil miscellaneous petition, we hereby, recall the order passed by this Court dated 22nd April, 2013. Tax Appeal No. 14 of 2002 is restored to its .....

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h was carried out on 21st November, 1996 in Canara Bank, Bistupur, Jamshedpur and it was found out that the respondent, who is retired Engineer and settled in his native village, had three bank account and he had not filed any return and therefore, for the Block period running from the year 198788 to 199798, the entire salary income of ₹ 11,97,610/earned by the assessee throughout the block period has been considered as undisclosed income, which is chargeable to tax and hence, it has been .....

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