MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,
ITA/6/2019HC Kerala02 Nov 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
For Respondent: M/S VIVANTA BY TAJ MALABAR
Section 17ASection 4
reassessment where
estimation is possible and levying penalty for the commissions
and omissions noted by the Officer are considered by the
judgment
