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.

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