Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund of income tax - as per department(Respondents) refund cannot be issued in view of Section 143(1D), since notice u/s 143(2) of the Act is already issued - respondents cannot avoid processing the return u/s 143(1) and granting refund to the Petitioner if due as per such return - directed to release refund within one month
Refund of income tax - as per department(Respondents) refund cannot be issued in view of Section 143(1D), since notice u/s 143(2) of the Act is already issued - respondents cannot avoid processing the return u/s 143(1) and granting refund to the Petitioner if due as per such return - directed to release refund within one month
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