https://www.taxtmi.com/caselaws?id=5842 The Supreme Court held that the assessee was required to disclose the income of her spouse and minor daughter in her return as it formed part of her total income. Failure to disclose these amounts constituted a breach of obligation under the Income Tax Act, attracting a penalty under section 271(1)(c). Despite an earlier conflicting decision, the Court followed a precedent and dismissed the appeal, emphasizing the importance of accurate income disclosure for tax assessment purposes. The Court noted the subsequent amendment to the return form that now includes a specific column for such disclosures. en-us Tue, 23 Sep 1980 00:00:00 +0530 Tue, 14 Jun 2011 04:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5842 The Supreme Court held that the assessee was required to disclose the income of her spouse and minor daughter in her return as it formed part of her total income. Failure to disclose these amounts constituted a breach of obligation under the Income Tax Act, attracting a penalty under section 271(1)(c). Despite an earlier conflicting decision, the Court followed a precedent and dismissed the appeal, emphasizing the importance of accurate income disclosure for tax assessment purposes. The Court noted the subsequent amendment to the return form that now includes a specific column for such disclosures. Case-Laws Income Tax Tue, 23 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5842