409 ITR

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. 36(1)(Viia), Sec. 115JA, Sec. 143(1), Sec. 143(3), Sec. 40A(3), Section 133, Section 147, Section 148, Section 152, Section 153, Section 68, Section 69

Rajasthan H.C : the proceedings for reassessment under Section 148/147 of the Income Tax Act, 1961 were initiated by the ld. Assessing Officer on non-existing facts because ultimately the Assessee has been able to explain that the income which was believed to have escaped assessment was explainable but some other additions were made under the assessment order

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High Court Of Rajasthan Prime Chem Oil Limited vs. Assistant Commissioner Of Income Tax Section 36(1)(viia), 40A(3), 68, 69, 115JA,

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