Supreme Court of India
Delhi Television Ltd. v. Deputy Commissioner of Income Tax
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that the assessee had disclosed all primary facts before the assessing officer and it was not required to give any further assistance to the assessing officer by disclosure of other facts.
Judgment, page 21
From the headnote
Income Tax Act, 1961 : s.147 – Power under, invocation of – Whether the revenue had sufficient reasons to believe that undisclosed income of the assessee has escaped assessment and there were grounds to issue notice u/s.147 – Held: Information which comes to the notice of the assessing officer during proceedings for subsequent assessment years can definitely form tangible material to invoke powers vested with the assessing officer u/s.147 of the Act – At the stage of issuance of notice, the assessing officer is to only form a prima facie view – In the instant case, material disclosed in…
Authorities it was built on
- 1977 Mohinder Singh Gill & Anr. v. The Chief Election Commissioner, New Delhi & Ors.
- 1993 Phool Chand Bajrang Lal and Anr. v. Income Tax Officer and Anr.
- 1960 Calcutta Discount Company Limited v. Income-tax Officer, Companies District, I and Another.
- 1989 Claggett Brachi Co. Ltd., London v. Commissioner of Income-tax, A.P.
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