PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED
ITAT/338/2016HC Calcutta05 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9
50C of the Act.
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5. The order under Section 143(3) dated December 30, 2010 was
rectified by the Assessing Officer on January 27, 2011 under the
provisions of Section 154 of the said Act and the total income was
revised at Rs.172,19,20,000/-. In the order passed under Section
143(3)/154 dated
