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1 - 10 of 15 (0.25 seconds)Section 80AC in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
The Finance Act, 2018
THE FINANCE ACT, 2021
The Income Tax Act, 1961
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 10AA in The Income Tax Act, 1961 [Entire Act]
C C 2355 Nambiampalayam Primary ... vs Dcit, Cpc, Bengaluru on 20 February, 2023
14.4 It is also necessary to refer to the decision of the Hon'ble Madras High
Court in the case of Veerappampalayam Primary Agricultural Cooperative Credit
Society Ltd. Vs DCIT (cited supra). A perusal of the same shows that the issue for
consideration before the Hon'ble High Court in the Writ Jurisdiction invoked by the
assessee was very fact specific. The assessee therein was canvassing that u/s
143(1)(a) for considering denial on the grounds of "incorrect claims" the scope was
limited to "entry" in the return of income. The Court therein did not permit such a
restrictive interpretation commenting variously on the conduct of the assessee.
Hence, the decision is distinguishable. Further, before the Hon'ble High Court, the
amendment carried out in Section 143(1)(a) by the Finance Act 2021 was neither
argued nor referred to for consideration of the Hon'ble Court.