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I.TA. NO.545/IB OF 1987-88, DECIDED ON 25TH JULY, 1990. versus I.TA. NO.545/IB OF 1987-88, DECIDED ON 25TH JULY, 1990.


Sections 57 and 111 were also allowed by the Department and the SCC to review returns, including hidden income, before the gross revenue was not disclosed by the sexting officer before the total return was made. No penalties have been provided for review. The assessment was made, imposing a penalty under section 111 would permit refusal of a permit which was allowed under the seal to cover fines, which was not enforceable under the circumstances.

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