Section 139

Section 132, Sec. 132A, Sec. 153A, Sec. 260A, Section 139, Section 147, Section 149, Section 153, Section 158

Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time

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High Court Of Kerala CIT vs. K.P. Ummer, Prop. Star Rolling Mill Section 132, 132A, 139, 143(2), 147, 149, 153(1),

Section 80G, Sec. 139(5), Section 139, Section 37

Kerala H.C : The claim for deduction made in the return is disallowed, whether the assessee is entitled to make an alternate plea by way of mere submission before the Assessing Officer, especially when the statute interdicts even a revision, as per Sub-section (5) of Section 139, after one year from the relevant assessment year or completion of ass ssment, whichever is earlier

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High Court Of Kerala CIT vs. Malayala Manorama Co. Ltd. Section 37, 80G, 80G(2), 80G(2)(a)(iv), 80G(5), 139(5) Asst. Year 2004-05

Sec. 139AA, Section 114B

Madras H.C : Where assessee filed writ seeking permission to file ITR without quoting Aadhar No., and contended that SC had in Binoy Viswam v. UOI [2017] 396 ITR 66/249 Taxman 290/82 taxmann.com 211 granted partial stay on section 139AA, since Supreme Court had not stayed proviso to Sub-section (2) of section 139AA, writ was to be dismissed

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High Court Of Madras Thiagarajan Kumararaja Vs. Union of India Section : 139AA, 114B Assessment Year : 2017-18 T.S. Sivagnanam,

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