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“Section 270(2)(a)”
Section References (mined)Section 270Section 270(2)(a)1 judgments
The decision most relied on for Section 270(2)(a) is HCIL Arsspl Triveni (JV) v. ACIT ( (274 ITR 603), cited in 21 judgments on BharatTax.
Leading authorities on Section 270(2)(a)
HCIL Arsspl Triveni (JV) v. ACIT (
274 ITR 603 · 2005 · High Court
21
citing judgments
An inaccurate claim made by the assessee cannot be treated as a case of giving inaccurate particulars of income for the purpose of imposing penalty.
Mahavir Spinning MHIs Ltd. v. Commissioner of Income Tax
270 ITR 290 · High Court
16
citing judgments
Reassessment beyond four years after an assessment under Section 143(3) is not permissible unless the Assessing Officer specifies the assessee's failure to disclose all material facts.