Concealment has to be checked with reference to return filed U/. 153A

In the present case also the income returned by the assessee under section 153A of the Act has been accepted by the assessing officer and once the assessing officer accepts the revised return filed under section 153A of the Act, the original return under section 139 of the Act abates and becomes non-est. Therefore, i

Please become a Premium member. If you are already a Premium member, login here to access the full content.