Som Raj v. State of Haryana

2 SCC 653Reported decision1990#23417 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 1961Section 132(1)Section 132(1) of the Income Tax ActSection 132(4)Section 132(4) of the Income Tax ActSection 139(1)Section 139(1) of the Income Tax ActSection 153A

Judgments citing Som Raj v. State of Haryana

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

…lty, yet this discretionary power is not unfettered, unbridled and uncanalised. Discretion means sound discretion guided by law. It must be governed by rule, not by humour, it must not be arbitrary, vague and fanciful. [See: Som Raj v. State of Haryana (1990) 2 SCC 653]. 34. The expression 'Undisclosed Income' has been defined in Explanation (a) appended to Section 271AAA of the Act 1961. This Court is of the view that as Section 271AAA is a penalty provision, it has to be strictly construed. The fact that the assessee has surrendered some undisclosed income during the course of search or that the surrender is em…

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

…lty, yet this discretionary power is not unfettered, unbridled and uncanalised. Discretion means sound discretion guided by law. It must be governed by rule, not by humour, it must not be arbitrary, vague and fanciful. [See: Som Raj v. State of Haryana (1990) 2 SCC 653]. 34. The expression 'Undisclosed Income' has been defined in Explanation (a) appended to Section 271AAA of the Act 1961. This Court is of the view that as Section 271AAA is a penalty provision, it has to be strictly construed. The fact that the assessee has surrendered some undisclosed income during the course of search or that the surrender is em…

K. Krishnamurthy vs. The Deputy Commissioner of Income Tax

Appeal is disposed of with

C.A. No.-002411-002411 - 2025Supreme Court13 Feb 2025

Bench: HON'BLE MR. JUSTICE DIPANKAR DATTA

Section 132Section 139(1)Section 142(1)Section 260A

…ower is not unfettered, unbridled and uncanalised. Discretion means sound discretion guided by law. It must be governed by rule, not by humour, it must not be arbitrary, vague and fanciful. [See: Som Raj and Others vs. State of Haryana and Others, (1990) 2 SCC 653]. SECTION 271AAA(2) 32. Section 271AAA(2) of the Act 1961 stipulates that Section 271AAA(1) shall not be applicable if the assessee–(i) in a statement under sub-section (4) of Section 132 in the course of the search, admits the undisclosed income and specifies the manner in which such income has been derived; (ii) substantiates the manner…

Som Raj v. State of Haryana (2 SCC 653) — Cited in 3 Judgments | BharatTax