In the result, the appeal of the Revenue is dismissed
Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Sudhir Pareekshri Sudhir Pareek
Gujarat Electricity Board 260 ITR 84 case of CIT Vs Gujarat Electricity Board 260 ITR 84 ignoring the fact that provision to section 143(1)(1D) has ignoring the fact that provision to section 143(1)(1D) has ignoring the fact that provision to section 143(1)(1D) has changed