Case Law Details
Case Name : P S Seshadri Vs The Chief Commissioner of Income Tax (High Court of Karnataka at Bangalore)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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Whether Clause (a) to (d) of section 54EC, states the circumstances beyond the control of the assessee and they may be considered as the species or illustrations of unavoidable circumstances or circumstances beyond the control of the assessee which is the genus contained in Clause (e) providing that Where a return of income could not be filed by the assessee due to unavoidable circumstances, and assessee proved to have a bona fide belief , coupled with the voluntary payment of tax liability, the Chief Commissioner was not justified in
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