https://www.taxtmi.com/caselaws?id=189216 The House of Lords concluded that the phrase "treble the tax which he ought to be charged under this Act" in section 25(3) of the Income Tax Act, 1952, refers to treble the total tax liability for the year. The penalty provisions apply to the entire tax liability, not just the undisclosed income, and the liability arises when the offense is committed. The appeal was allowed, and no costs were ordered at the Revenue's request. en-us Mon, 11 Jan 1960 00:00:00 +0530 Sat, 31 Dec 2016 16:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189216 The House of Lords concluded that the phrase "treble the tax which he ought to be charged under this Act" in section 25(3) of the Income Tax Act, 1952, refers to treble the total tax liability for the year. The penalty provisions apply to the entire tax liability, not just the undisclosed income, and the liability arises when the offense is committed. The appeal was allowed, and no costs were ordered at the Revenue's request. Case-Laws Income Tax Mon, 11 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189216