Section 264

Section 143, Section 264

Kerala H.C : A counter affidavit was filed by the 2nd Respondent in the writ appeal basically contending that the petitioner was not entitled to get the reliefs sought for since the proceedings under Sec. 143(1)(a) were concluded and therefore there are no circumstances available in order to re-open the same and consider the request made by the petitioner for cancellation of the intimation and to refund the amount paid for the aforesaid assessment years. It was also contended that the option accepted by the 1st appellant under the VDI Scheme cannot be re-opened under any circumstances since Secs. 69 and 70 of the Finance Act, 1997 prohibited refund of any amount paid under the said Scheme

High Court Of Kerala Kurien Jose vs. ACIT, Circle-1, Kottayam Assessment Years : 1994-95 And 1995-96 Section : 143, 264

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