DR. PARTAP SINGH AND ANR. v. DIRECTOR OF ENFORCEMENT, FOREIGN EXCHANGE REGULATION ACT AND ORS

Citation: [1985] 3 S.C.R. 969

Court: Supreme Court of India

Bench: D.A. DESAI, V. BALAKRISHNA ERADI

Case summary

this Court held that 'if there are in fact some reasonable grounds for the Income Tax Officer to believe that there had been any non-dis~losure as regards any fact, which could have a material bearing on the question of under-assessment, that would be sufficient to give...

Judgment text

this Court held that 'if there are in fact some reasonable grounds for the Income Tax Officer to believe that there had been any non-dis~losure as regards any fact, which could have a material bearing on the question of under-assessment, that would be sufficient to give...