C M SHIVAMALLAPPA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE following question has been referred under section 256(2) of the Income-tax, 1961, by the Income-tax Appellate Tribunal, Bangalore Bench :

(2.) THE state briefly, the facts are these.

(3.) IN these references, Mr. Sarangan, learned counsel for the assessee, sub-mitted that there was no intention at all on the part of the assessee to conceal any part of his income, since he himself voluntarily disclosed the true income before proceedings were initiated under section 148 of the Act.