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 of this Court in U.K. Monu timbers v. State of Kerala.
There is no reason to take a different view in the case on hand
than taken by the Tribunal. In the absence of the Section, which
