ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)
In the result, this Original Petition is allowed by quashing
ITA/73/2018HC Kerala19 Feb 2020
Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL
Section 13(2)Section 13(4)Section 17
condonation of delay, the application of Section 5 of the
Limitation Act does not arise.
20. In the matter of Reji Thomas and others (supra),
following are the observations of the Hon'ble Apex Court in
paragraphs 10