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Srinivasa Rao Vaitla, Hyderabad, ... vs Addl. Cit, Range-13, Hyderabad, ... on 10 November, 2017
cites
Section 140A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax -I vs Asian Petro Products & on 11 June, 2013
In this regard, the Hon'ble Supreme
Court in the case of CIT Vs. Reliance Petro Products Limited [2010]
322 ITR 158 (SC), held that there could be no dispute that everything
would depend upon the return filed because that was the only
document where the assessee could furnish the particulars of his
4
ITA No. 1264/H/14 & 89/H/17
Sri Srinivasa Rao Vaitla, Hyd.
Bhairav Lal Verma vs Union Of India (Uoi) on 17 October, 1997
8.2 The case law relied on by the revenue is distinguishable to the
facts of the case under consideration, for instance, the case of
Bhairav Lal Verma (supra) P.C. Joseph & Brothers (supra) are
relating to search, there is specific explanations specified in section
271(1)(c) i.e. explanation 5 and 5A, as per which, it is deemed to be
concealed or furnishing of inaccurate particulars of income. Whereas,
in the given case, it is only survey. Since the facts in the said cases
are distinguishable, cannot be applied to the given case.
Section 133A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
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