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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court dismisses writ appeal for assessment year 1979-80 in spice trading firm case</h1> The High Court of Kerala dismissed the writ appeal concerning the assessment year 1979-80 for a firm involved in spices trading. The court upheld the ... Best Judgment Assessment, Delay In Filing Application, Revision The High Court of Kerala dismissed the writ appeal concerning the assessment year 1979-80 for a firm involved in spices trading. The court upheld the decision of the Income-tax Officer to not reopen the assessment due to evasion of notices by the partners. The delay in filing the revision was not condoned, and the court found no fault with the Commissioner's orders P-3 and P-6. The appeal was dismissed.

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