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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Page 19
JUDGMENT
and disclose his income and not past the due date of filing
return. Therefore, there can be no generic rule as to the
significance of payment of Advance Tax in construing
intention of disclosure of income. The same depends on
the facts of the case, and hinges on the positioning of the
search operations
