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Income Tax - Highlights / Catch Notes

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Obligation to file return of income - Assessee being a member of ...

Case Laws     Income Tax

May 25, 2023

Obligation to file return of income - Assessee being a member of a scheduled tribe - All that was required of her upon receiving the several notices was to demonstrate that such income, in its entirety, was exempted u/s 10(26) - Yet, notice after notice went unheeded till the petitioner furnished the details of her bank accounts, claimed that she had invested and reinvested in mutual funds and glibly submitted that she maintained no accounts despite maintaining that she was an authorised distributor of LPG gas cylinder and an exporter of coal and limestone and the like - No relief - HC

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