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HomeDirect TaxIncome Voluntarily Declared During Survey Proceedings, Offered In Return Can’t Be Disowned...

Income Voluntarily Declared During Survey Proceedings, Offered In Return Can’t Be Disowned At A Later Stage Alleging Coercion: Karnataka HC

Direct Tax

Published on

By Mariya Paliwala
karnataka hc

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The Karnataka High Court has dismissed an income tax appeal filed by an assessee, holding that income voluntarily declared during survey proceedings and subsequently offered in the return cannot be disowned at a later stage on the ground of alleged coercion. The Bench of Justice S.G. Pandit and Justice K.V. Aravind has observed that held…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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