THE DCIT, COCHIN vs. M/S APPOLLO TYRES LTD, COCHIN

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

income assessed and taxes payable following the subsequent reassessment u/s 147 and the "giving effect to" orders to the Appellate orders. The case is however applicable on the matter inasmuch as that following such reassessment u/s 147 and the "giving effect to" orders, there is no excess short fall in the advance tax paid on the date of the original