Supreme Court · 2007 INSC 620 · Decided 17 May 2007
M/S. Tanna and Modi v. C.L.T. Mumbai XXV and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 620 · [2007] 7 S.C.R. 233
- Case number
- CIVIL APPEAL No. 2696/2007
- Decided
- 17 May 2007
- Bench
- S.B. SINHA, P.K. BALASUBRAMANYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136, 142; Income Tax Act Section 136, 142
Headnote
B • ~ Voluntary Disclosure of the Income Scheme, I997 : s.64(2)-Revocation of certificate-Search and seizure action against c partners of firm-Income Tax authorities having already discovered assets declared in VJDS by assessee firm-Fact of search not disclosed in VIDS application-Certificate Tax Act and VIDS, 1997 a firm and its partner mqy have to be treated differently, a firm is the conglomeration of its partners, and it is not a juristic person-On facts, disclosure made by D firm related to some amount which had been disclosed by ·partner during ·- search and seizure
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