2019 (2) TMI 1279

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.....Isaac Thomas And Sri.V. Abraham Markos For the Respondent : SC Sri Christopher Abraham JUDGMENT The petitioner is a public religious trust. For the assessment year 2016, it filed the income tax return. Later, in response to a notice issued by the authorities under Section 142 (1), the petitioner claims to have submitted a detailed reply. Nevertheless, under Section 143 (2) of the Income Tax Ac....

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....eceived the notice only in the afternoon of 27.12.2018, though the hearing was supposed to be at 11 Am. As an element of bona fide conduct on the petitioner's part, I notice that the very next day the petitioner filed its objections and sought ten more days time. Perhaps to avoid the technical tangles, the respondent authority completed the assessment proceedings by 31.12.2018. 5. Under thes....