Salary income which is subject to TDS, cannot be categorised as undisclosed income

HIGH COURT OF GUJARAT Deputy Commissioner of Income-tax (Asstt.) versus Harishkumar J. Gupta Tax Appeal No. 63 of 2000 Date of Pronouncement – 16.07.2012 JUDGMENT Akil Kureshi, J. – This appeal filed by the revenue involves the following substantial question of law which was framed by this court while admitting the appeal:- “Whether the Appellate Tribunal was right in law in directing the Assessing Officer to exclude the income of Rs.12,21,105/- from the block period and assess it in accordance with law while framing the regular assessment, and in doing so, i...