https://www.taxtmi.com/caselaws?id=24946 The court upheld the Commissioner's decision that the petitioner did not make a full and true disclosure of income within the required time limit as per Explanation 2 to section 273A of the Income-tax Act. It was emphasized that subsequent disclosures made beyond the specified time limit and without completeness cannot be considered valid. The court clarified that the Commissioner lacked the authority to extend the time for disclosure or treat subsequent petitions as continuations of the initial disclosure. The dismissal of the writ petition was based on the factual assessment of the petitioner's disclosure and the Commissioner's discretionary findings. en-us Wed, 15 Apr 1987 00:00:00 +0530 Sat, 23 Jan 2010 13:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24946 The court upheld the Commissioner's decision that the petitioner did not make a full and true disclosure of income within the required time limit as per Explanation 2 to section 273A of the Income-tax Act. It was emphasized that subsequent disclosures made beyond the specified time limit and without completeness cannot be considered valid. The court clarified that the Commissioner lacked the authority to extend the time for disclosure or treat subsequent petitions as continuations of the initial disclosure. The dismissal of the writ petition was based on the factual assessment of the petitioner's disclosure and the Commissioner's discretionary findings. Case-Laws Income Tax Wed, 15 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24946