https://www.taxtmi.com/caselaws?id=11495 Where the amended return form and rule 12 required separate disclosure of a spouse's share income, omission to include that income could not be justified on the basis of bona fide belief. The Supreme Court principle treated such income as part of the assessee's returnable income for disclosure purposes, so the Tribunal's reliance on inapplicability of P. Kochammu Amma was unsustainable. The absence of a deliberate attempt to hide income did not excuse non-disclosure in the prescribed return, and the failure to disclose attracted penalty for concealment. en-us Mon, 06 Jan 2003 00:00:00 +0530 Tue, 11 Aug 2009 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11495 Where the amended return form and rule 12 required separate disclosure of a spouse's share income, omission to include that income could not be justified on the basis of bona fide belief. The Supreme Court principle treated such income as part of the assessee's returnable income for disclosure purposes, so the Tribunal's reliance on inapplicability of P. Kochammu Amma was unsustainable. The absence of a deliberate attempt to hide income did not excuse non-disclosure in the prescribed return, and the failure to disclose attracted penalty for concealment. Case-Laws Income Tax Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11495