ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD
In the result, appeal preferred by the assessee is allowed
ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C
92D, Section 43CA). Had the intent of the legislature been to include the sixtieth day while computing the period of limitation, it would have expressly mentioned 'on or before'. In the absence of any such specific words it may riot be apposite to read the term 'before' in Section 92CA(3A) of the Act as 'on or before'. Therefore
