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 and 11.
“10. Section 69 of the Act is the mechanism provided by
the State Legislature as contemplated under Article
