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 7
JUDGMENT
by itself does not establish an intent to disclose the
income. The disclosure is to be made by filing the
return. Even in search cases where the time for
filing the return under section 139(1) has not
expired, income disclosed in the books of account
is not treated as undisclosed income. All that is
denied
