IBS SOFTWARE SERVICES (P.) LTD. vs The UNION OF INDIA

Authority: High Court Date: 2015-03-20 AY: 2006-07 Section: 147, 139, 148, 10A, 139(1), 10A(2), 80I, 34, 143(3), 153 Acts: Income Tax Act 1961, Constitution of India Citation: (2015) 379 ITR 0066 (Ker) : (2015) 232 TAXMAN 0674 (Kerala) Justices: K.VINOD CHANDRAN, J Appeal No: W.P(C) Nos.27373 of 2011-V, 3786 of 2013-W & 7896 of 2013-J
Whether proceedings under Section 147 of the Income Tax Act, 1961 initiated to reassess escaped income beyond four years is sustainable on the ground of assessee's failure to 'fully and truly disclose all material facts' --- Held No

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart