THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE
ITAT/71/2018HC Calcutta15 Nov 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 142Section 143Section 143(3)Section 147Section 260A
139 or along with the return of income
furnished in response to a notice under clause (i) of sub-section (1)
of section 142.
(5) Save as otherwise provided in this section, all other
provisions of this Act shall apply to every assessee, being a
company, mentioned in this section.]”
11. Section 115JB of the Act, 1961 starts with
