required to
be revealed to the concerned authorities is akin to fraud and
if it has a material bearing on the outcome of the assessment ... Misrepresentation has not been defined under
the Income Tax Act ; importing the definition of
misrepresentation or for that matter fraud from
the Contract
this court commenced the
verdict with the following words:-
"Fraud-avoids all judicial acts, ecclesiastical or temporal" observed
Chief Justice Edward Coke ... been opined that fraud and collusion vitiate even the most
solemn proceedings in any civilised system of jurisprudence. It has
been defined
legislation in
the country where secret and parallel accounts based on
frauds and forgery are extremely common and
responsibility of keeping and maintaining accounts ... statute is
exclusively reserved for "assessing officer" which is defined u/s 2 clause 7A as
"Assessing Officer" means the Assistant
legislation in
the country where secret and parallel accounts based on frauds
and forgery are extremely common and responsibility of keeping
and maintaining accounts ... statute is
exclusively reserved for "assessing officer" which is defined u/s 2 clause 7A as
"Assessing Officer" means the Assistant
legislation in
the country where secret and parallel accounts based on
frauds and forgery are extremely common and
responsibility of keeping and maintaining accounts ... statute is
exclusively reserved for "assessing officer" which is defined u/s 2 clause 7A as
"Assessing Officer" means the Assistant
legislation in
the country where secret and parallel accounts based on
frauds and forgery are extremely common and
responsibility of keeping and maintaining accounts ... statute is
exclusively reserved for "assessing officer" which is defined u/s 2 clause 7A as
"Assessing Officer" means the Assistant
legislation in
the country where secret and parallel accounts based on
frauds and forgery are extremely common and
responsibility of keeping and maintaining accounts ... statute is
exclusively reserved for "assessing officer" which is defined u/s 2 clause 7A as
"Assessing Officer" means the Assistant
legislation in
the country where secret and parallel accounts based on
frauds and forgery are extremely common and
responsibility of keeping and maintaining accounts ... statute is
exclusively reserved for "assessing officer" which is defined u/s 2 clause 7A as
"Assessing Officer" means the Assistant
Smt. Aarti Sekhri, New Delhi vs Dcit, New Delhi on 30 September, 2021
Author: G
legislation in
the country where secret and parallel accounts based on
frauds and forgery are extremely common and
responsibility of keeping and maintaining accounts ... statute is
exclusively reserved for "assessing officer" which is defined u/s 2 clause 7A as
"Assessing Officer" means the Assistant
