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Case Law Details

Case Name : Devendra Pai Vs ACIT (Karnataka High Court)
Related Assessment Year :
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Devendra Pai Vs ACIT (Karnataka High Court)

The fact that the assessment order observes regarding exemption under Section 10(10C) of the Act, which indicates that the Assessing Officer was aware of non-claiming of the exemption. If the judgment of the Apex Court in the case of L. HIRDAY (Supra) and the decision of the Madras High Court in the case of RAMCO CEMENT (Supra) are taken note of, prima facie an order to consider the letter of 18.03.2008 as the rectification application and to pass an order ap

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