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Mallikarjuna Par Boiled Modern ... vs Assessee

He relied upon the decision of High Court in the case of ITO Vs. Dharamchand Surana 216 ITR 678, wherein, it was held that the assessee prepared a false document concealing real income and produced them before the Commercial Tax Authorities. These documents were seized by the Income Tax Authorities. The assessee filed a return of income after 4 years showing correct income. The High Court held that the return was not voluntary and the assessee was liable to prosecution u/s 276C.
Income Tax Appellate Tribunal - Hyderabad Cites 7 - Cited by 0 - Full Document
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