COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION
ITAT/66/2018HC Calcutta09 Jul 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274
92C and in the
manner prescribed under that section, in good faith and with due
diligence.]
Section 271(1B) (inserted by Finance Act, 2008 (18 of 2008)
with retrospective effect from 1.4.1989-
(1B) Where any amount is added or disallowed in computing the
total income or loss of an assessee in any order of assessment or
reassessment
