Supreme Court · 1993 INSC 289 · Decided 8 September 1993
Tribhovandas Bhimji Zaveri v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 289 · [1993] SUPP. 2 S.C.R. 207
- Case number
- CIVIL APPEAL No. 77/1983
- Decided
- 8 September 1993
- Bench
- B.P. JEEVAN REDDY, S.P. BHARUCHA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 132
Headnote
Voluntary Disclosure of Income and Wealth Ordinance, 1975 Voluntary Disclosrne of Income and Wealth Act, 1976. Section 3 and 14-Declaration of concealed income by assesse~Acceptance of-Conditions requisite. The appellants-assessee was a partnership firm and their accounting year was the Samvat ended on 3rd November, 1975. A B c A search of the premises of the appellants was conducted on 28th D October, 1975 under section 132 of the Income Tax Act, by the Commis· sioner of Income Tax-Respondent No.3. During the search, which con­ tinued from time to time until the end of
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