2 27 - Judgment Search Results

Charles D'souza Vs. Commissioner of Income-tax, Karnataka-ii

Court: Karnataka

Reported in: (1984)40CTR(Kar)353; [1984]147ITR694(KAR); [1984]147ITR694(Karn)

of the case, the Appellate Tribunal was justified in law in holding that interest under sections 139 and 217 was leviable in respect of an assessment made under section 147 ?' 2. The facts relevant for the … this sub-section read with rule 117A and such discretion can also be exercised by the Commissioner under s. 273A(1)(iii). 27. The question that arises then is : 'Whether the assessment done after issue of notice under section