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Case Law Details

Case Name : Sasi Enterprises Vs Assistant Commissioner of Income Tax (Supreme Court of India)
Related Assessment Year :
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Issue

M/s Sasi Enterprises, the firm, did not file any returns for the assessment year 1991-92 and 1992-93, for which the firm and its partners are being prosecuted under Section 276CC of the Act. J. Jayalalitha and N. Sasikala did not file returns for the assessment year 1993-94 and hence they are being prosecuted for that breach (in their individual capacity) separately but not for the assessment years 1991-92 or 1992-93 and their returns have been filed as individual ass

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