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Income Tax - Highlights / Catch Notes

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Offences u/s 276CC and 276C[1] - Non disclosure of income - ...

Income Tax

October 29, 2021

Offences u/s 276CC and 276C[1] - Non disclosure of income - assessee had not filed the Annual Return - This Court cannot presume that the petitioner herein is innocent of any of the offences complained. It is for the petitioner to establish such innocence. The platform for establishing such innocence is the Court where the trial is to be conducted and in the present case - HC

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