Supreme Court of India
K. Krishnamurthy v. The Deputy Commissioner of Income Tax
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From the headnote
Issue for Consideration Matter pertains to imposition of penalty u/s.271AAA of the Income Tax Act, 1961 on undisclosed income in the specified previous year. Headnotes† Income Tax Act, 1961 – s.271AAA – Penalty where search has been initiated – ‘Undisclosed Income’ – ‘Specified previous year’ – ‘Found in the course of search’ – Search and seizure operation carried out at the appellant’s premises and the appellant disclosed an income of certain amount – Order imposing penalty u/s.271AAA passed against the appellant for AY 2011- 2012 – Another order passed in respect of AY 2010-2011 imposing…
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