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

section 234B(3) is actually on the total short-fall in advance tax payable with reference to the revised assessment completed under sect ion 147 of the Act." ITA No.53/Coch/2017. 7 M/s.Appollo Tyres Limited. k) The above case is not congruent on facts with the instant case of the Appellant where: a) there is an original assessment order passed u/s