M/S. KARNATAKA POWER CORPORATION LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 11(5) PRESENTLY CIRCLE 4(1)(1), BENGALURU
In the result, the appeal filed by the assessee is partly allowed
ITA 282/BANG/2017[2002 - 2003]Status: DisposedITAT Bangalore11 Jan 2021
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri.Narendra Sharma, AdvocateFor Respondent: Sri.Kannan Narayanan, JCIT-DR
Section 115JSection 143Section 143(3)Section 154Section 263
154(1A) of the I.T.Act to hold that the A.O. is justified in making rectification of the issue, which are not subject matter of appeal / revision. In this context, it is relevant to refer to the judgment of the Hon’ble
Apex Court in the case of CIT v. Alagendran Finance
