Commissioner of Income Tax v. Sun Engineering Works Pvt Ltd - Filing of ITR and effect of return

The Supreme Court held that an income tax return filed by an assessee is binding on him and the Assessing Officer cannot go beyond the return to assess income that was not disclosed in the return without initiating proper proceedings under Section 147/148. The Court also established that an assessee cannot claim deductions not claimed in the return of income at the appellate stage in ordinary circumstances (subject to exceptions for jurisdictional errors and questions of law). Established the importance of correct and complete disclosure in the original ITR.

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