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
80,000
This would indicate that the assessee has made
known to the income tax department his income
for the year and also paid the income tax thereon
well before the due dates and of course well before
the date of search also. Even this fact of income
was voluntarily disclosed by the assessee to the
ADI (inv.)…”
Consequently
