1990 (1) TMI 46 - HC - Income Tax

Summary

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.