ACIT v. Marvel Associates

92 Taxmann.com 109Income Tax Appellate Tribunal2018#1427 most cited

What is ACIT v. Marvel Associates authority for?

Penalty under section 271AAB cannot be levied mechanically; the Assessing Officer must apply an independent mind, grant a hearing, and record satisfaction that the income genuinely falls within the statutory definition, which requires discovery of an unrecorded asset or income entry during search.

80

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

ACIT v. Marvel Associates · Marvel Associates · Section 271AAB penalty · mechanical levy · Assessing Officer satisfaction · independent mind · undisclosed income definition · search assessment · unrecorded assets · unrecorded income entry · hearing before penalty · 92 Taxmann.com 109

Also reported as

170 ITD 353

Sections most often in play

Section 271AABSection 274Section 143(3)Section 153ASection 271(1)(c)Section 69ASection 69CSection 132

Issues it is cited on

section 158bfapenalty under section 271aabsection 271aab(1)section 271(1b)section 271aab(1a)section 44bbbsurrender of incomesection 275section 271aabsection 44aenon-compete feeconstruction pe

Judgments citing ACIT v. Marvel Associates

Smt. Aparna Agrawal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue

ITA 1379/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Mar 2019AY 2016-17
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 251(2)Section 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…

Smt. Indira Agrawal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeals of the assessee in ITA No

ITA 1384/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 139(1)Section 143(3)Section 153ASection 153BSection 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…

Shri Ajay Agarwal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1383/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under Shri Ajay Agarwal, Kota. the impression that the levy of penalty in the case…

Smt. Aparna Agrawal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1378/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under Smt. Aparna Agarwal, Kota. the impression that the levy of penalty in the ca…

Shri Vasudev Agrawal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1376/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…

Shri Rajendra Agrawal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1375/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…

Smt. Jyoti Agarwal, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, appeals of the assessee in ITA nos

ITA 1373/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 139(1)Section 143(3)Section 153ASection 153BSection 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…

Shri Manoj Moondhra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 857/JPR/2017[2014-15]Status: DisposedITAT Jaipur22 Mar 2019AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Smt. Neena Jeph (JCIT)
Section 132(4)Section 143(3)Section 153(1)(b)Section 154Section 271Section 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…

Shri Mukesh Moondhra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 226/JPR/2018[2014-15]Status: DisposedITAT Jaipur21 Mar 2019AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Smt. Neena Jeph (JCIT)
Section 154Section 271ASection 274

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…

Shri Manoj Moondhra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 225/JPR/2018[2014-15]Status: DisposedITAT Jaipur21 Mar 2019AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Smt. Neena Jeph (JCIT)
Section 132(4)Section 143(3)Section 153(1)(b)Section 154Section 271Section 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Rashmi Cement Ltd., Kolkata

Appeal is dismissed

ITA 1606/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Feb 2019AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.1606/Kol/2017 ("नधा"रण वष" / Assessment Year: 2013-14) Dcit, Central Circle-2(2), Vs. Rashmi Cement Ltd. Kolkata 39, Shakespeare Sarani, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr 4343 R (Appellant) .. (Respondent) Appellant By : Shri Radhey Shyam, Cit-Dr Respondent By : Shri A. K. Tulsiyan, Fca सुनवाईक"तार"ख/ Date Of Hearing : 21/02/2019 घोषणाक"तार"ख/Date Of Pronouncement : 28/02/2019 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal For Assessment Year 2013-14 Arises Against The Commissioner Of Income Tax(A)-20, Kolkata Dated 13.04.2017 Passed In Case No.1119/Cc2(2)/Cit(A)/15-16 Reversing Assessing Officer’S Action Imposing Penalty Of Rs.3,09,69,700/- In His Order Dated 30.09.2015 U/S 271Aab Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. We Notice At The Time Of Hearing That This Revenue’S Appeal Suffers From Four Days Delay In Filing. It Filed Condonation Petition 06.07.2017 Describing Reasons Thereof To Various Procedural Formalities At Departmental Level. Learned Counsel Representing Assessee Is Very Fair In Not Disputing The Said Solemn Averments. We Therefore Condone The Impugned Four Days Delay In Filing Of Revenue’S Instant Appeal As Neither Intentional Nor Deliberate.

For Appellant: Shri Radhey Shyam, CIT-DRFor Respondent: Shri A. K. Tulsiyan, FCA
Section 271A

…y statutory, automatic and binding on the AO but the AO was given discretion in the matter of levy of penalty. Our foregoing view finds support in the decision of the coordinate Bench of the Tribunal at Vishakhapatnam in the case of ACIT Vs Marvel Associates (170 ITD 353) which inturn relied on Hon’ble Andhra Pradesh High Court ratio in Radha Krishna Vihar (infra). The following observations of the Tribunal in the said decision are relevant in this regard: “6. Careful reading of section 271AAB of the Act, the words used are 'AO may direct' and 'the assessee shall pay by way of penalty'. Similar words are used sec…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Calcutta Industrial Supply Corp., Kolkata

ITA 1610/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

DCIT, Central Circle - 2(2), Kolkata vs. Ambey Mining Pvt. Ltd., Kolkata

ITA 1607/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

DCIT, Central Circle - 2(2), Kolkata vs. Aka Logistics Pvt. Ltd., Kolkata

ITA 1604/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

M/S Silver and Art Palace, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 236/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Feb 2019AY 2015-16
For Appellant: Shri Vinod Kumar Gupta (C.A.)For Respondent: Shri B.K. Gupta (CIT)
Section 132Section 132(4)Section 143(3)Section 158BSection 246ASection 250Section 271A

…and circumstances of the case after giving a reasonable opportunity to the assessee. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…

DCIT, Central Circle - 2(2), Kolkata vs. M/S/ Rashmi Metaliks Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1608/KOL/2017[2013-14]Status: DisposedITAT Kolkata01 Feb 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 132Section 132(4)Section 143(3)Section 271(1)(c)Section 271A

…y statutory, automatic and binding on the AO but the AO was given discretion in the matter of levy of penalty. Our foregoing view finds support in the decision of the coordinate Bench of the Tribunal at Vishakhapatnam in the case of ACIT Vs Marvel Associates (170 ITD 353) which inturn relied on Hon’ble Andhra Pradesh High Court ratio in Radha Krishna Vihar (infra). The following observations of the Tribunal in the said decision are relevant in this regard: “6. Careful reading of section 271AAB of the Act, the words used are 'AO may direct' and 'the assessee shall pay by way of penalty'. Similar words are used se…

DCIT, Cental Circle -2(2), Kolkata vs. M/S/ Aryan Minning & Trading Corporation Ltd, Kolakta

In the result, the appeal of the Revenue is dismissed

ITA 1601/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Feb 2019AY 2012-13

Bench: Sh. A.T.Varkey & Sh. A.L.Sainidcit, M/S. Aryan Mining & Central Circle-2(2), Aayakar V Trading Corporation Ltd., P-1, Hide Lane, 8Th Floor, Bhawan, Poorva, 110 S Shantipally, Kolkata-700073. Kolkata-700107. Pan-Aadca7247B (Appellant) (Respondent) Appellant By Sh. A.K.Singh, Cit Dr Respondent By Sh. A.K.Tulsyan, Fca & Ms. Sikha Agarwal, Aca 27.12.2018 Date Of Hearing 01.02.2019 Date Of Pronouncement

Section 132Section 132(4)Section 143(3)Section 271A

…y statutory, automatic and binding on the AO but the AO was given discretion in the matter of levy of penalty. Our foregoing view finds support in the decision of the coordinate Bench of the Tribunal at Vishakhapatnam in the case of ACIT Vs Marvel Associates (170 ITD 353) which inturn relied on Hon’ble Andhra Pradesh High Court ratio in Radha Krishna Vihar (infra). The following observations of the Tribunal in the said decision are relevant in this regard: “6. Careful reading of section 271AAB of the Act, the words used are 'AO may direct' and 'the assessee shall pay by way of penalty'. Similar words are used s…

Rajendra Kumar Gupta, Jaipur vs. DCIT, Jaipur

In the result, the appeal of the assessee is allowed

ITA 359/JPR/2017[2013-14]Status: DisposedITAT Jaipur18 Jan 2019AY 2013-14
For Appellant: Shri R.K. Bhatra (C.A.)&For Respondent: Shri Rajendra Jha (ACIT)
Section 132Section 132(4)Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 359/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shri Rajendra Kumar Gupta The DCIT, Vs. S-3 Mahesh Marg, Bapu Nagar, Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4728 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.K. Bhatra (C.A.)& Shri S.R. Sharma (C.A.) jktLo dh vks…

M/S. Rambhojo'S, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeal filed by the assessee is partly allowed

ITA 991/JPR/2017[2014-15]Status: DisposedITAT Jaipur11 Jan 2019AY 2014-15
For Appellant: Shri Vijay Goyal (C.A.)For Respondent: Shri J.C. Kulhari (JCIT)
Section 119Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 2Section 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/s…

Shri Raja Ram Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 992/JPR/2017[2014-15]Status: DisposedITAT Jaipur10 Jan 2019AY 2014-15
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri Ran Singh (ACIT)
Section 132Section 132(4)Section 143(3)Section 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT vs Marvel Associates 92 Taxmann.com 109 wherein it was held as under: “5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the Ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/…