Case Law Details
Case Name : Softouch Health Care Private Ltd. Vs. State Tax Officer (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Softouch Health Care Private Ltd. Vs. State Tax Officer (Kerala High Court)
The issue under consideration is whether the best judgement assessment can be set aside by filing revised return beyond specified time period?
High Court state that the returns in respect of the period aforementioned were filed beyond the period of one month stipulated under Section 62 of the Act. Therefore, the petitioner cannot aspire for the benefit of getting the assessment orders passed on best judgment basis set aside, as contemplated under Section 62 of the Act. The remedy of the petitioner against the said asse...
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