In the result, Revenue’s appeal in ITANo
Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Years: 2011-12 Ito-1
271(1)(c) of the Act for concealment of income. 9. We find that it is a judiciary settled proposition that where the income declared during the course of survey is offered to tax in the return of income filed within the due date prescribed u/s 139(1) of the Act and the assessing officer accepts the income declared