https://www.taxtmi.com/caselaws?id=24154 The Court upheld the applicability of section 146 of the Income-tax Act to all cases where assessments are completed under section 144, emphasizing that an assessee can invoke section 146 by demonstrating reasonable cause for defaults, even if not explicitly mentioned in section 146. The judgment clarified that non-compliance with section 142(2A) directions does not preclude invoking section 146. The Court dismissed the petition, ruling in favor of the assessee and highlighting that the Tribunal's decision aligned with the statutory language, with no costs ordered. en-us Wed, 07 Jan 1987 00:00:00 +0530 Mon, 18 Jan 2010 10:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24154 The Court upheld the applicability of section 146 of the Income-tax Act to all cases where assessments are completed under section 144, emphasizing that an assessee can invoke section 146 by demonstrating reasonable cause for defaults, even if not explicitly mentioned in section 146. The judgment clarified that non-compliance with section 142(2A) directions does not preclude invoking section 146. The Court dismissed the petition, ruling in favor of the assessee and highlighting that the Tribunal's decision aligned with the statutory language, with no costs ordered. Case-Laws Income Tax Wed, 07 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24154