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“Section 273(2)”

Section References (mined)Section 273Section 273(2)2 judgments

JCIT (OSD) CIRCLE-8(3)(1), MUMBAI vs. M/S. TRIDOSS LABORATORIES PRIVATE LTD., MUMBAI

In the result, appeal of the assessee is partly allowed and appeal of the Revenue is partly allowed

ITA 1489/MUM/2018[2002-03]Status: DisposedITAT Mumbai20 Oct 2022AY 2002-03
Section 143(3)Section 36(1)(iii)Section 37

assessee to pay advance tax on the same. Therefore, there was no justification for a show-cause notice under section 274, read with section 273(2)(a ), on the ground that the assessee had deliberately filed an untrue estimate of the advance tax which he had known or reason

M/S. TRIDOSS LABORATORIES PRIVATE LTD.,MUMBAI vs. ACIT CENT. CIR. - 14, MUMBAI

In the result, appeal of the assessee is partly allowed and appeal of the Revenue is partly allowed

ITA 1462/MUM/2018[2002-03]Status: DisposedITAT Mumbai20 Oct 2022AY 2002-03
Section 143(3)Section 36(1)(iii)Section 37

assessee to pay advance tax on the same. Therefore, there was no justification for a show-cause notice under section 274, read with section 273(2)(a ), on the ground that the assessee had deliberately filed an untrue estimate of the advance tax which he had known or reason