Supreme Court · 2013 INSC 32 · Decided 14 January 2013
The Assistant Commissioner of Income Tax, Chennai v. M/S A.R. Enterprises
- Court
- Supreme Court of India
- Citation
- 2013 INSC 32 · [2013] 1 S.C.R. 295
- Case number
- CIVIL APPEAL No. 2688/2006
- Decided
- 14 January 2013
- Bench
- D.K. JAIN, H.L. DATTU, J.S. KHEHAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
INCOME TAX ACT, 1961 A B c Chapter XIV-B - Scope of - Explained - ss. 158 BB, 158 BC and 158 BO read with ss. 132 and 139 -Detection of undisclosed income of assessee during search of another concern - Plea of assessee that since it had paid Advance 0 Tax, its income to be undisclosed - Held: Payment of Advance Tax, which is based upon estimated income, cannot tantamount to the disclosure of the total income, which must be declared in the return - Disclosure of total income by filing of return u/s 139 is mandatory even after E payment of Advance Tax by an
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