Assistant Commissioner Of Income Tax vs A.R. Enterprises

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, payment of Advance Tax does not per se constitute disclosure of income; disclosure occurs only through filing of a valid return under Section 139.