THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES
C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A
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JUDGMENT
disclosed, contemplates the likelihood of disclosure; it is a
presumption of the intention of the assessee since in
concluding that an assessee would or would not have
disclosed income, one is ipso facto making a statement
with respect to whether or not the assessee possessed the
intention to do the same. To gauge this, however, reliance
