Aitant Commiioner Of Income Tax vs A.R. Enterprises

Authority: Supreme Court Date: 2013-01-14 AY: 1995-96 Section: 260A, 139 Acts: Income Tax Act 1961 Result: Revenue Citation: (2013) 84 CCH 019 ISCC (2013) 256 CTR (SC) 1 : (2013) 350 ITR 489 (SC) : (2013) 82 DTR (SC) 97 : (20 Justices: D. K. Jain, J. Appeal No: CIVIL APPEAL No. 2688 of 2006, 3127 of 2006, 3848 of 2006, 2580 of 2010, 27
Whether payment of Advance Tax by an assessee would by itself tantamount to disclosure of income for the relevant assessment year and whether such income can be treated as undisclosed income for the purpose of application of Chapter XIVB of the Income Tax Act 1961 --- Held No

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