https://www.taxtmi.com/caselaws?id=250085 Payment of advance tax does not replace the statutory duty to file a return disclosing total income, and failure to file the return can still permit treatment of the income as undisclosed in block assessment proceedings. The later Supreme Court clarification is noted as supporting that position. Because the Tribunal's view on the principal question was found to be incorrect, the connected issues could not be treated as finally concluded and required reconsideration. The impugned orders were set aside and the matters remanded for fresh consideration on all issues, with an opportunity to both sides. en-us Wed, 02 Jul 2014 00:00:00 +0530 Fri, 20 Feb 2015 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250085 Payment of advance tax does not replace the statutory duty to file a return disclosing total income, and failure to file the return can still permit treatment of the income as undisclosed in block assessment proceedings. The later Supreme Court clarification is noted as supporting that position. Because the Tribunal's view on the principal question was found to be incorrect, the connected issues could not be treated as finally concluded and required reconsideration. The impugned orders were set aside and the matters remanded for fresh consideration on all issues, with an opportunity to both sides. Case-Laws Income Tax Wed, 02 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250085