Meaning of tax terms
Meaning of “Co-operated in any enquiry”
Case Name : Mahalakshmi rice mills vs. Cit
Citation : [1981] 129 itr 53 (kar.)
Court : Karnataka high court
Section : 273a
Meaning : Under section 273a, ‘co-operation’ in any enquiry relating to the assessment should be held to mean that the assessee did not resort to litigation, obstruction or evasive tactics in concluding the assessment.
