PR COMMISSIONER OF INCOME TAX-6 vs. M/S SUBEX TECHNOLOGIES LTD
In the result, the appeal is disposed of
ITA/180/2017HC Karnataka21 Dec 2020
Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
Section 142(1)Section 143(2)Section 195Section 260Section 260ASection 40
…g process. [SEE: ‘MAYA DEVI VS. RAJ KUMARI BATRA AND OTHERS’, (2010) 9 SCC 486, ‘SANT LAL GUPTA AND OTHERS VS. MODERN CO- OPERATIVE GROUP HOUSING SOCIETY LIMITED AND OTHERS’, (2010) 13 SCC 336, ‘UNION OF INDIA AND 11 ANOTHER VS. TALWINDER SINGH’, (2012) 5 SCC 480, and ‘UNION OF INDIA VS. RAVINDER KUMAR’, (2015) 12 SCC 291.] 9. In the backdrop of aforesaid well settled principles, we may advert to the order of the tribunal and the relevant extract viz., para 13 of the order is reproduced below for the facility of reference: 13. We have heard the rival submissions and perused the material on record.…