Supreme Court · 2025 INSC 208 · Decided 12 February 2025
K. Krishnamurthy v. The Deputy Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2025 INSC 208 · [2025] 2 S.C.R. 557
- Case number
- CIVIL APPEAL No. 2411/2025
- Decided
- 12 February 2025
- Bench
- J.B. PARDIWALA, MANMOHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271AA
Headnote
Matter pertains to imposition of penalty u/s.271AAA of the Income Tax Act, 1961 on undisclosed income in the specified previous year. Income Tax Act, 1961 - s.271AAA - Penalty where search has been initiated - 'Undisclosed 'Found in the course of search' - Search and seizure operation carried out at the appellant's premises and the appellant disclosed an income of certain amount - Order imposing penalty u/s.271AAA passed against the appellant for AY 2011- 2012 - Another order
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