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
200A.]
[(1A) Where any matte has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other